I am assuming that you work in a regulated industry such as real estate or securities trading, where you are required to affiliate yourself with a licensed broker and "hang your license on his wall." If the $150 fee is for this privilege of having a legal affiliation with a broker, I would include it with Line 23, Taxes and licenses, since you cannot use your license without paying for it to have a "home" in some brokerage.
On the other hand, if the fee is for the opportunity to use office space or other actual service (telephone call routing, email, etc.), then I would agree that Office Expense is the best category for the expense.
I am assuming that you work in a regulated industry such as real estate or securities trading, where you are required to affiliate yourself with a licensed broker and "hang your license on his wall." If the $150 fee is for this privilege of having a legal affiliation with a broker, I would include it with Line 23, Taxes and licenses, since you cannot use your license without paying for it to have a "home" in some brokerage.
On the other hand, if the fee is for the opportunity to use office space or other actual service (telephone call routing, email, etc.), then I would agree that Office Expense is the best category for the expense.