Part VIII - Qualified Tuition Program Line 2h - I do not understand how this fits with the instructions in Publication 970. I think the income is taxable, TT does not.

Line 2g is 3,666 which I think should be divided by the QTP distribution (5,750). However, TT has a Line 2h, that is 5,750 meaning the fraction would be one and the QTP earnings would not be taxable. This does  not jive with my understanding of Publication 970 by the IRS.