You would usually put it in the cost of goods sold (COGS) section.

Thank you for that but I can't find that section, where is it located? 

Are you using TurboTax CD/Download or TurboTax Online?

Turbo tax Online

I clicked on  use the “Find” tool to search for “self”. Select “Self-Employment” and then click the “Go” button but it doesn't take me to the T2125 - Statement of Business or Professional Activities page. 

-I'm using Turbo Tax Online

As an Independent Contractor you are required  to complete the Form T2125 (Statement of Business or Professional Activities). 

This form can be found in the menu on the left side under Income > Self-Employment> Self-Employment Profile. After the completion of your Self-employment Profile for 2023 it will lead to the (interview) Form T2125, where you can enter your income and expenses. 

Thank you for choosing TurboTax.