$10k for tuition withdrawn. Tuition grant was $10k. This is exempt from penalty, but not tax. Doesn't exceed grant.
$15k for R&B withdrawn. This is exempt from tax and penalty as an allowed expense.
Total expenses $25k. Total withdrawn $25k.
But, that's why I think the 1099-Q should provide more detail. Upon withdrawal at 529 site, there is no way to specify that the withdrawal is "penalty exempted". Just allowable or non-allowable. The detail on the 1099-Q doesn't match the detail needed to file if one has more than one category of a) allowed ... in which case you don't need to use the 1099-Q at all....b) non-allowed, subject to tax and penalty and c) non-allowed, but exempted from penalty. And, one can definitely have withdrawals from more than one of those categories.
