My client files a 1040 Schedule C and, as a DC resident, also filed a D-30 in addition to the D-40 for 2018. As background, in 2018 client paid a $4,000 business franchise tax based on net income to DC with Form D-30. There is no credit on the D-40 income tax form for the tax paid on the D-30. The DC franchise tax is a flat rate tax. In 2019 does the client deduct the D-30 tax paid in 2019 on Sch C or must it be deducted on Sch A?