line M in Turbotax's k-3 is the total from k-3 line 54 column C. it seems impossible to have passive expenses without passive income and that's what Turbotax is complaining about though it misstates the line for income it should be F not M, from the k-3 column C line 24 which you say is zero. so I would not enter it.
that leaves you with the general category income line 24 column d which gets entered on line G in turbotax
and the expenses for column d get enter on line N
these deductions are only for purposes of computing foreign tax credits allowable on form 1116. they are not deduction for regular income tax purposes.
i
