Foreign pension and foreign social security?

[baotax]

Hi all,

I have a client (US Resident) who received these:

Foreign Social Security - France $5,000

The tax treaty for France states that SS benefits are only taxable in France: do I still have to report it on line 21 and then back it out like this:

          Foreign pension - France $5,000

          Adjustment to foreign pension - France (5,000)

Or do I simply not report it? 

Thank you!