My client has basis limitations for deducting losses from their S-Corp K-1.  They started the year with a $13k loss carryforward.  They received forgiveness for a $22k PPP loan in 2021 which increases the stockholder basis.  They have a loss from the S-Corp in 2021 and should be able to deduct a part of that loss due to the increase in basis from the forgiven PPP loan.  It is recorded as 16b on the K-1, but there is no additional information entry available for this in the 1040.  I cannot for the life of me figure out where to enter this information so that it is reflected in Part I line 5 of the 1040.  I have completed form 7203 but it has no effect on any of the other forms in the return.  Please help!  Thank you in advance!