Got 1099-MISC with Box 1 Rental from employer for Car Allowance how do I enter and deduct my related expenses since this is taxed income I did not expect?

This is my first year and I am not sure how to address it I received a 1099-MISC and the amount is shown under Box 1 where should I enter this I have conflicting information because it is reflected as rent then should it be entered as rental income and then deduct my car expenses from that.  Just need to clarify as it is paying a $700 swing in my taxes.