$59,895 – 46253 = 13,642 (not 16,000).
13,642 + 12,400 + 1100 = 27,142 Qualified expenses for the 1099-Q (not $29,500)
28,817 -27,142 = $1675 Non-qualified distribution
1675 / 28,817 x the amount in box 2 of the 1099-Q = your taxable income
For why TT came up with $22,400 instead of 27,142, you need to check your entries and the 1099-Q worksheet and the student info worksheet.
