You put it with the other business expenses.

Which form to use depends on the business tax entity type.

It would be a Schedule C.  Would it go in box 20b?

"It would be a Schedule C.  Would it go in box 20b?"

Here is the link to the Schedule C instructions, so that you can read it yourself:

https://www.irs.gov/instructions/i1040sc

Use a Find or Search, for:

20b