This shouldn't have been paid on a 1099-NEC so you can request that they send you a 1099-MISC instead or just enter it as follows-
Enter the 1099-NEC just as it appears. On the 2nd screen after you enter the information from your form it says "Does one of thes uncommon situations apply?". Tick the box next to "This is not money earned as an employee or self-employed individual, it is from a sporadic activity or a hobby (This is not common)".
This will enter the entire $25,990 into income for you, although none of it will have self-employment tax included. Now you can remove the portions that are not taxable.
Go to the Wages and Income section of your federal return and scroll all the way to the bottom. Under 'Less Common Income' click 'Miscellaneous Income' at the bottom. Enter the description for the amounts that you listed above that were reimbursements (Contributory Value of Landscaping, etc) and then enter their value as a negative number. You can do this for as many as you have. What remains for you to be taxed on is the value of the easement that you were paid.
@ahinman1
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