Since the 1099-Q is being used for qualified expenses under you and your wife, you do not enter the form. Delete the 1099-Q.It is not required, see Publication 970, Tax Benefits for Education.
Since your son is the beneficiary, he will enter the 1099-Q on his tax return first, then enter the 1098-T and qualified expenses. The remaining portion will be the taxable amount.
In addition:
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