I have a client that had to pay over $80k for a judgment to a former client of his for a business that no longer exists.  It is a suit that started over 7 years ago and was just settled in 2023.

From what I have found if the judgement was paid during the course of business / generation of income it can be deducted from his income. 

My question is where would I make this type of deduction?

Any thoughts/insight apricated.