Normally you enter the 1099-Q at the 1099-Q section; then later enter the expenses at the 1098-T section. If that's not working (and it can get messy), here's simpler workaround in TurboTax:
Enter the 1099-Q. When asked who the student is answer: someone else not listed here (lying to TurboTax to get it to do what you want does not constitute lying to the IRS). Enter the student's name when asked. A few screens later, you'll get one simple screen to enter expenses. Press Done at the 1099-Q summary screen, to get there. You do not have to deal with the complicated “Educational expenses and Scholarships” (1098-T) section later.
If your expenses still don't add up to $45K, you don't pay tax on the difference ($8000 in your post). You pay tax only on a prorated amount of the earnings in box 2 of the 1099-Q. For the $8000, you would pay tax on 17.78% (8000 / 45,000) of the box 2 amount (plus the 10% penalty). TurboTax does the calculations and puts the numbers on the forms.
