Client received a $250K race discrimination lawsuit award: $40K backpay; $2K interest, and the rest compensatory/punitive damages.  The $40K is W-2 income, with the $210K remainder included on a 1099-Misc box 3, which I recorded on line #8 on Schedule 1.  I didn't separate out the interest income.

Her out-of-pocket legal fees of $80K s/b an Adjustment to Income, but I can't figure out how to put it on Sched 1, because there's no 'other adjustment' line.  Do I show it on line #8 as a negative (under the $210K lawsuit other income) with the 'UDC attorney fees' description?  Or is there another way to get it on 'Adjustments to Income'?

Also, some of those attorney costs were paid as a retainer in 2018, but I didn't deduct them on the 2018 return because we had no income yet and we didn't know what the outcome of the lawsuit would be.  Can I deduct all the legal costs in 2019, even if some of the legal fees were paid in 2018?  

Thanks for your assistance!