We are 4 equal partners (LLC filing 1065). We do not pay ourselves wages. How do we report SEP-IRA contributions paid to ourselves? As business expense or K1 item?

The business is a single rental building - we collect the rent once a month and do not pay ourselves wages in the W2 sense. 

If the SEP contribution is not an expense to the business,  then what line would it be on in the 1065?