Just work it through the Business Income & Expenses section of the program and read EVERYTHING on each screen presented to you. Then if you have questions, you can make them more specific. Just asking "how do I report business income" would require the reader to write a book to cover all the possible scenarios you may have. Just work it through. You'll see expense categories for rent, as well as for commissions paid. (That 10% you pay to the owner is basically a type of commission) You can also expect to have to issue the owner a 1099-MISC at tax filing time.
Now if your state taxes personal income, this doubles the knowledge you need to acquire. I would highly suggest you seek professional help for at least your first year. When it comes to taxes and reporting business income/expenses that first year, perfection is not an option. It's a requirement. Doing things wrong in the first year can quite easily get exponentially worse as the years pass. Then when you catch the error (if the IRS doesn't catch it first) the cost of fixing it can quite easily bankrupt a new business before it even gets off the ground.
