Generally, "B to D" for exempt function activities....and "Gross Income and Deductions" for taxable activities.  As noted by the other commentator, you need to review the Instructions to Form 1120-H in detail.  From your comments, you might start by determining if any of your gross income is other than exempt function income (or tax-exempt interest) and subject to taxation.....then you can determine where to put the deductions (above or below).  Hope that helps.