If entering on the Partnership return, you can input in Screen 22 Schedule K Items under Other Information. This amount can then be specially allocated in Screen 29 under Other (Sch K-1, Box 20).
For information about entering in the Individual Return, please see the following article:
In Other Sch. K Items, Other Information, subsection "Net Unrecognized Section 704c Gain/Loss Item N). Enter the beginning and ending amounts. The program will report the partner's share of these amounts on Sch K-1, item N according to the partner's percentage. You may specially allocate this item to each partner if needed by going to the Allocations screen, under "Other (Sch K-1, Box 20) folder. Expand that folder and select Net Unrecog. Sec 704(c) Gain/Loss.