@KrisD15 is correct, since you have already determined that the distribution (and the 1099-Q) are taxable, to you, it is more intuitive to enter it in the income section, rather than the deductions & credits section.
That said, both entry points will get you to the exact same interview.
1. Deductions & Credits / Education / ESA and 529 qualified tuition plans (Form 1099-Q)
or
2. Wages & Income / Less Common Income / Miscellaneous Income / Coverdell ESA and 529 qualified tuition programs (Form 1099-Q)
