In 2020 ProConnect Tax Software the - NONDEDUCTABLE EXPENSES for the CREDIT ON INCREASING RESEARCH ACTIVITIES would show up on Line 16c of the explanations for the Federal Statements.  This year 2021 tax software there is problem and showing up on STATEMENT 3, FORM 1120S, SCHEDULE K, LINE 17D instead which is not correct.

Also GROSS RECEIPTS FOR SECTION 448(C) [SMALL BUSINESS UNDER SECTION 38(C)(5)(C)] is refer you back to STATEMENT 3, FORM 1120S, SCHEDULE K, LINE 17  Which is not correct.