For 706 returns filed to elect Portability only, should Schedules J and K be left blank?  An attorney I consulted  says leave it blank.  However, both the 706 instructions and Lacerte Diagnostics seem to indicate that expense amounts should be listed. If amounts are entered in Schedules J & K, then Part 5-Recapitulation line 21 Schedule M amount is negative of  line 17 total and appears strange.  Which is correct?