Schedule B Interest Income accrued interest subtraction?

On my 2023 Schedule B Interest schedule there is a small accrued interest subtraction. I can't find any information on how this calculated. The software does not provide a link to how the amount is derived and Intuit support couldn't find one either. Does anyone know how the amount gets calculated? I am interested in knowing what boxes for 1099-Int entries are used so I can corroborate the amount on the return.

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