Surrender Penalty Interest

[Absolut]

I have a client who withdrew $165,007.36 from her Annuity, the 1099-R shows the following:

Box 1. $165,007.36
Box 2a. $ 6,007.36
Box 7. Code 7

There is a letter with it that states the following:

Gross Withdrawal Amount: $165,007.36
Withdrawal of Premium: $150,000.00
Withdrawal of Interest: $ 6,007.36 (which this is the taxable Amt)
Surrender Penalty Premium: $9,000.00 (can this be deducted on Sch A?)
Net Check Amount: $156,007.36

Is the Surrender Penalty deductible on Scedule A, on line 23 under Misc Expenses?

[Safire]

possibly line 30 of the 1040, penalty on early withdrawal of savings. maybe?

not sure, i am doubting my own name at this point

[Absolut]

Annuity

Well I guess I'm looking at it from the Annuity end of it, like a investment penalty or cost.