I did not enter that amount anywhere. Where does it come from? How does it get there? I know what the IRS says about it.
The total cost you can deduct is
limited to your taxable income from
the active conduct of a trade or
business during the year. You are
considered to actively conduct a trade
or business only if you meaningfully
participate in its management or
operations. A mere passive investor is
not considered to actively conduct a
trade or business.