where do I deduct investment interest expense in s-corp form 1120s?

[user17558084446]

I have some margin interest by broker in 2024 for my s-corp. Where do I enter this cost on form 1120s?

[Mike9241]

2024 schedule k line 12c. this will flow to k-1 line 12h. this will flow to the shareholders 1040 schedule a line 9 

form 4952 may or may not be present

If you are an individual, an estate, or a trust, you must file Form 4952 to
claim a deduction for your investment interest expense.
Exception. You don’t have to file Form 4952 if all of the following apply.
• Your investment income from interest and ordinary dividends minus
any qualified dividends is more than your investment interest expense.
• You don’t have any other deductible investment expenses.
• You don’t have any carryover of disallowed investment interest
expense from 2023.