Property manager: where to expense rents collected and paid out to property owner?

[tubagirl70]

I am wondering where on the Schedule C to expense the rent I collected and paid out.  I started managing a rental property for my mother last year.   I collected the rent electronically and then wrote her a check for the amount.   She then gave me a fee for management.  

I gave her a 1099-Misc for the rent.  But, as I am going through the Schedule C, I just don't know which line to expense this on.  

Thank you in advance for any help you can give me!

[Mike9241]

the rents are not your income. so the rents collected are not income and the rents you pay out are not an expense.