Business Start up Costs

I'm prepping a partnership return for an entity that invests in rental properties. They had $7,500 in partnership formation costs for attorney fees. I'm planning to make an election to capitalize 100% (rather than take the $5,000 first year deduction since they don't need it). What schedule should the amortization of start up costs be reported on? 1065 page 1? They purchased 2 properties during the year but this expense is not associated with either property but rather is a general business expense so I don't think it should be on Form 8825.