Apologies for the typo. I meant to say $5200 (the actual amount is $5138; I used $5200 as a rounded figure for this question). I was expecting to see either $5200 (or the typo $5138) in Column A of Part III of Form 7203. I'm not sure which line this should appear on, but I thought it might be Line 45, "Other Deductions," as that seems the most relevant, though it's a bit unclear.

Thank you for your explanation. As of now, I have the $5200 (or typo $5138) listed on Line 8a (Non-deductible Expenses) in Part I of the Stock Basis section, where it reduces my stock basis by that amount. I did not make any special election related to Line 13, "Other Items That Decrease Stock Basis."

So, to confirm: the $5200 (or typo $5138) won't appear in Part III of Form 7203; it only shows up on Line 8a of Part I, correct?

Thanks again for your help!