1. Yes, provided you have not rolled over (to the same type IRA) to the any other IRA distributions in the one-year period ending on the date of the distribution that you intend to roll over.
2. Rolling over both of these distributions in their entirety would violate the rollover limitation that I described in #1. If the $50,000 distribution was intended to be used for a qualified first-home purchase but that purchase fell through, $10,000 of that distribution could be rolled over without regard to the rollover limitation. Otherwise you could roll over a maximum of the $100,000, the larger of the two distributions.
3. This is all reportable on your 2022 tax return, the year of the distributions, even though a rollover will not be completed until early 2023.
