If you closed the account, without any of the money going to qualified educational expenses, the entire box 2 (gains) amount is taxable and also subject to the 10% penalty.
You say "I can get it to where I’m not getting the 10% penalty". What makes you think you're not subject to the penalty?
What ever you did to make that happens is probably interfering with a correct calculation of the taxable amount (which is $21,500 rounding).
Q. Is it going to my income?
A. $21,500 should go to line 8z of Schedule 1 with the notation "Qual state (or private) tuition prgm from 1099-Q"
Q. Any suggestions on how to enter?
A. You enter the 1099-Q. When asked who is the student, you answer "the distribution was not used to pay any educational expenses"
