Q: Where on the 1120S would the $17,301 in interest paid to Mr. Keys reported?

A: The $17.301 interest payment to Mr. Keys is included in the total interest expense of $141,004 reported on Line 13 of the 2021 1120-S.

Q: Where is the business reporting that payment to Mr. Keys?

A: Information Access, Inc. issued appropriate documentation, likely a 1099, for the $17,301 interest paid.  Mr. Keys has in turn acknowledged receipt of the payment by including that amount on the Schedule B / Line 1 included in his 1040 tax return.