How to enter a 1099-INT with two recipients

I and my son co-own a home for which we received a 1099-INT (for interest income) from the mortgage company, with both of our names listed on the form as recipients.  The interest income is due to interest earned on an amount held in escrow for payment of property tax.  The amount of interest income on Box 1 of the form is only $33.10.  Since this amount belongs to both of us, can we split it at $16.55 each, i.e., on my tax return I will enter $16.55 on Box 1 and on my son's tax return he will likewise enter $16.55 on Box 1 of the 1099-INT when entering it in TurboTax Online?

 

Now, if we do this, I notice that we can enter the exact amount ($16.55) on Box 1, but on the Wages and Income summary page, the amount is shown rounded off to $17.  Which amount will be reported to the IRS -- the $16.55 or the $17?  If it's the $17 that is reported to the IRS, then the total of our interest income will be $34 ($17 on my return plus $17 on my son's return), and this total will not match the $33.10 shown on the original and actual 1099-INT paper form.  Is this going to cause a discrepancy problem that might be detected as an issue by the IRS?  If yes, how do we deal with this?  I'm thinking that, since the total interest income rounded to the nearest dollar is $33, maybe I should enter $16 on my tax return and my son should enter $17 on his tax return so that the total of these amounts will be $33 ($16 + $17).  What do you think?  I just want to avoid a possible discrepancy issue that might trigger an audit.

 

Thanks in advance for your much appreciated help!