Thank you for your response. Just like the person who started this question, and I understood his question completely because it is the same situation with us:
Again, This is NOT a loan. and NOT a forgiveness of loan. It is SBA paying on our behalf 6 months of our business mortgage (principal and interest) as a result of the CARES Act. Since our principal was paid down as a result, the amount is an income to us, but it is NOT taxable. @PatriciaV's respnse does help in terms of where to report it. I found it on our Form 1065 Schedule K, line 18b, 'Other tax-exempt income'. That's where we report it.
