SS-1099

My husband received retro SS in 2024, and Box 5 has the total amount he received. However, it does not show the amount after the attorney fees, which were $7500. If I have to claim the entire amount in Box 5, where do I indicate that the $7500 went to the attorney?

 

Also, I am entering the SS for prior years and it is asking me "Taxable SS benefits in 2021." He didn't receive any SS in 2021, so am I putting zero or am I supposed to put what he just got in 2024 for 2021? It isn't very explanatory.