the amount in 1a is $183,773 however the amount in 1b is $32,878. Do I list both as my income, or does 1a already include 1b?
You'll need to report both boxes in TurboTax. The boxes report different amounts based on how the credit card data was entered by the customer. Please follow this link for more information. https://www.irs.gov/pub/irs-pdf/i1099k.pdf
Box 1B is included in box 1A. See this explanation from a card processor:
https://merchantservices.chase.com/content/dam/chase/merchant-services/support/us/documents/1099-K-E...
