I am trying to facilitate the 3% active trade or business election. I am a Maryland preparer and the numbers flow through easy with Lacerte on the MD return. For SC there is no State Tax  deduction from the Federal input that adds back the amount to the ordinary business income to be taxed on Form I435. The only thing I see is on the SC1120S line 7 (Income taxed to Shareholders) is the state tax amount deducted on the Federal return which does not appear on the SC K-1. Any other way to facilitate this properly?