It is very close to the pension contribution amount but not exact but that is not on the Other Deductions worksheet at all anyways.  We thought maybe it was the meal since they are 100% deductible this year but that's not it either.  

The reason for my post is that we are beginning to think there is a software program error.  If you override the total on the 1st page of the 1120S to what it shows on the detail page, then everything balances out perfectly.