Form 1041 Schedule K

There is an amount of 39019 on line 5 Part II and an amount (39019)  (negative) on Box 14 code h.  

There is no other portfolio income other than 6 in interest income shown in Part III Line 1.  T/P has no other individual income except wages.

Where is Box 14 amount entered on any form?  Does it offset amount on Line 5 Part II?