I am going to try to distill your posts; there are a lot of words, but it's the numbers that matter.
1) your total expenses are $19560, $1001, $9504 and $2397 totalling $32462
2) $4000 of that is subtracted to get the AOTC credit, leaving $28,462
3) your 1099Q Box 1 distribution is $24,493
Since the expenses in 2) exceed 3), nothing on the 1099Q is taxable. There is no need to input the 1099Q into TT; it is not an IRS requirement. The 1099Q instructions (google it!) simply states you must determine the taxability of any distribution. And you have.
make life easy, just delete the 1099Q and move on. Save your documentation that your expenses exceed the 1099Q and file it if the IRS ever comes knocking to prove it was not taxable.
