How do I show a refund of advance rent on the tax return? I had treated initial deposit as income on prior return. Is the refund an expense or do I deduct from income?

Rental property. Tenant deposit was treated as income on my prior returns. At the end of his tenancy I gave him a refund of his deposit. How do I account for this on the tax return. Is this an expense? If so, will it come under miscellaneous expense? Or should I deduct it from total rental income?