Can i deduct annual report fee ($300) in maryland for the s-corp? if so, where to put those amount in turbo tax business? should i put that on due&subscription?

I pay every year to the state of Maryland in the amount of $300 for annual report fee (Form1). I run a S-corp. 

I have never ever deducted those amount since 2009 because i was not sure.

I found 1120s instructions but couldn't understand it. 

I attached a picture for that.

please help.