Box 13 is the fair market value of what you got in return. 

Do not enter at the 1099-B screen (investments).  Where you enter it, depends on why you received it. For example, if you have a sole proprietorship, you would enter it as "other income" (as opposed to gross receipts) on schedule C.

See Pub 525 https://www.irs.gov/pub/irs-pdf/p525.pdf page 20 on how to report

It is more than likely that you received this in regard to business if it is from a Barter Exchange.

Form 1099-B from barter exchange. If you exchanged property or services through a barter exchange, Form 1099-B or a similar statement from the barter exchange should be sent to you by February 18, 2020. It should show the value of cash, property, services, credits, or scrip you received from exchanges during 2019. The IRS will also receive a copy of Form 1099-B.

A barter exchange is an organization that serves as a third party to coordinate barter transactions between members of the organization and as a bank to keep track of the value of barter transactions and the value of each member's account. 

Barter Exchange

where will the income be reported if it is an S-Corporation instead of a sole  proprietor?

If you are filing a tax return for an S-Corp, you will need TurboTax Business.  It is only available for Windows Desktop.  TurboTax Self-Employed Online and TurboTax Home and Business do not create the Form 1120-S.

Use Form 1120-S to report the income, gains, losses, deductions, credits, etc., of a domestic corporation or other entity for any tax year covered by an election to be an S corporation.