I am using Home & Business software ,  Where do i enter in Uber Eats Income?  I have separated Uber fares received from Tips Received,  Is the fare fees claims under "occasional Income"  or "other Income"

It also shows on my Uber Tax Summaries I can claim the Uber Fare as a tax deduction., which is a portion of earnings retained by UBER, is this considered Wages/Salary paid back to employer?