Commissions or Contract labor expenses

Hello Experts,

I have 2 questions:

1. I paid an independent contractor thousands of dollars (she is a technician) and I don't know where to claim this expense. There are 2 places: line 10 Commissions & fees; and line 11 Contract labor. They are both for 1099-NEC independent contractors. Which one do I use?

2. Fidelity investment sent me the Form 5498 IRA Contribution Information, what do I have to do with it?Which one.png