I invested in a business opportunity using funds withdrawn from my 401K. I was supposed to be able to put the money back into my 401K before 60 days so as not to have to pay taxes on it as a withdrawal. I am over 60, so their was no early withdrawal penalty, but I did have to pay income tax on the withdrawal as the investment in my friends business is still ongoing. My friend reimbursed me for the additional income tax I had to pay last year. How do I reflect that to the IRS on my 2024 income tax return for last year? As additional income on schedule 1? What should I call it? Thanks.