How do I enter Box 11 Code I from disposition of oil, gas

[mrio9]

For BOX 11 CODE I: GAIN (LOSS) FROM DISPOSITION OF OIL, GAS, GEOTHERMAL, OR MINERAL PROPERTIES (SECTION 59(e))

I have two sub items, 

1) GAIN (LOSS) FROM DISPOSITION OF OIL, GAS, GEOTHERMAL, OR MINERAL PROPERTIES

and 

2) DESCRIPTION OF PROPERTY: LEASEHOLD COSTS
YOUR SHARE OF THE TOTAL INTANGIBLE DRILLING COSTS, DEVELOPMENT COSTS, AND MINING EXPLORATION COSTS

Both are listed as positive numbers but should I be subtracting item 2 from item 1 and entering the net amount in Box I? (It would be a negative number)