On a W-2 where do I put employer paid health insurance for >2% owner

I'm using QEF and it's not apparent where I put the amount the company paid/reimbursed me for health insurance.  I am the owner so it needs to show as income.  Is it line 1 as part of regular wages or can I use line 14 and just enter Health Insurance?

 

I know it's not subject to SS or Medicare so line 1 seems like the wrong place.