How to deduct rents I distribute to the landlord?

I manage a property for my cousin. When I receive rent from the tenant, I deduct my fee and distribute the remaining to my cousin. I received a 1099-MISC for all the rents and I can include them in the business income, but where in Turbo tax can I report the rents that I have distributed to my cousin? Is it under "Other Common Business Expenses" or somewhere else?