When I put the income down on line B for exempt income     Then below in the other section put their deductions.. it comes up with a loss of all the deductions.   Example:  HOA collected 81000.  and their deductions were 79000.     I put down the 81000   and broke down all their deductions and it comes out with a taxable income of a Loss of 79000.   I have to be doing something wrong.