Gas was pumped from family property. Total amount reported to IRS was $131.25. After all deductions, I was issued a total amount of $104.85. Where do I post this amount?

Oil and Gas Royalty income is entered under the "Rental Properties and Royalties" interview, under Business > Business Income and Expenses > Rental Properties and Royalties. You have to use this interview to claim expenses. You can use this interview whether or not you received a 1099-MISC (the program will ask that question).

In the first interview screen that asks for information ("Is this a Rental Property or Royalty?"), you must check  "Royalty property or payment". 

On the "Enter Your Depletion" screen, the program will calculate what your depletion expense can be. Unless you have chosen another method in the past, you can leave that number as it is. On that screen, select the "More Expenses" box at the bottom right. 

The next screen asks if you paid anyone more than $600 or more for work related to this property (uncommon).

If you answer "No" and "select "Continue", you will have a screen asking you how to enter your expenses (i.e. what the payer showed as expenses on the statement).

Select "Enter my royalty info myself" and then "Continue" to complete the interview.