Where on the tax return will Sonya enter her treaty benefits information?

a$.$ Schedule OI$,$ Line L then carried to Form $1040-$NR$,$ Line $1k$

b$.$ Form $1040-$NR$,$ Schedule A$,$ Line $7$

c$.$ Treaty benefits are only subtracted from wages, salaries, tips, etc. and listed on Form $1040-$NR$,$ Line $1$c$.$

d$.$ No treaty amounts are allowed without Form $1042-$S$.$