Line 14 sounds right. The alternative would be line 27a.
To qualify for the deduction, the program must be a separate written plan of the employer providing educational assistance for the exclusive benefit of the company’s employees. It is available to sole proprietors, who can treat themselves as employer and employee. Reference: https://www.lockton.com/Resource_/PageResource/MKT/CARES_Act_Update_New_Student_Loan_Reimbursement.p...
