Hi, any help much appreciated, 

Client received a 1099-MISC from a lawyer as settlement for storm damage in Florida. Has $75k in Box 3 as other income. Assume we report this as other income. 

Client has provided details $90k of out-of-pocket remediation expenses for the same incident. 

Where do I enter these expenses to negate the $75k of income? Cannot find a category in Schedule 1 for "other adjustments", or am I thinking about this incorrectly? 

Thanks Nolan