Entering data from a K-1 Trust, with $24,370 non-business income reported on Line 5. There is another entry of $-24,369 on Line 14H. If entered properly, would the 14H offset the income to report from Line 5?

I'm finding it difficult, whereas I've been advised that none of the other beneficiaries to this Trust are reporting the Line 5 income.

I don't want to make an error simply because I followed their lead. Any assistance on this would be greatly appreciated, as always.

Bob