Room and board (R&B) are not qualified expenses for a tuition credit or for tax free scholarships. So, R&B are not included in box 1 of the 1098-T.
However, as you correctly note, R&B are qualified expenses for a 529 plan distribution. Since you have a $13,500 distribution and $13,500 of expenses; the simple solution is just don't enter the 1099-Q in TurboTax (TT). Don't enter the 1098-T either.
On form 1099-Q, instructions to the recipient reads: "Nontaxable distributions from CESAs and QTPs are not required to be reported on your income tax return. You must determine the taxability of any distribution."
The 1098-T is only an informational document. The numbers on it are not required to be entered onto your tax return. However receipt of a 1098-T frequently means you are either eligible for a tuition credit or deduction or possibly your student has taxable scholarship income.
