How do I enter below fair market value rent on line 21 form 1040 using step by step

Where can I report Real Estate taxes on a rental property that I rent out to a relative below fair market value?

I own a house that I rent out to my mother. As the rent is below fair market value, Turbo Tax tells me that I can't report it under Real Estate income/expenses, and that I should report it in a 1099-MISC. Where then can I report the property taxes I've paid on this rental property?
If you are renting at below fair market value you would report the revenue as other income on line 21, deduct mortgage interest and property taxes on Schedule A.

By: TurboTaxAndrea2