Client receives a 1099-MISC with Box 14 amount of $14,000 for Nonqualified Deferred Compensation.  It is from a previous employer who sold and went out of business (so penalty should not apply, correct?).  How/where do I enter this in the tax return?  Is there anything else I need to be aware of?  I assume SE tax will apply since it was deferred comp.  Considering putting it as a 1099-NEC, box 1, transaction.   Any insight would be appreciated!