1120 form-accounting fees/Employer FICA expense?

On the 1120 form, for corporations, where should Accounting fees be deducted, if they should be?
For Employer FICA expense, is this supposed to be deduced on the 1120 form as well?
Thanks for your help!

Accounting would be an other deduction on line 26. Employer FICA is a tax payment on line 17.

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