Section 67(e) expenses passed through with code A in box 11 of the Schedule K-1 are deductible as an above-the-line deduction on Schedule 1 line 24k. They are not an itemized deduction that would be reportable on Schedule A, so it doesn't matter that you use the standard deduction.
You enter the Schedule K-1 in the Schedule K-1 section under Wages & Income.
