"The 1099-Q $38,612 total distribution for 2024, included $7,101 distributed in 2024 (posted December 30) for Spring 2025 tuition- paid in January of 2025."
So, it appears you now have $37,097 of QEE (15,233 + 14,625 + 138 + 7101). $38,612 - 37,097 = $1515 of the distribution is non qualified. 1515 /38612 = 3.924% of the earnings is taxable income.
"Box 1,2,3 for the 2023 1099-Q were all blank."
Never heard of that before. Maybe the rollover box was checked.
"Further, box 3 for the 2024 1099-Q (basis showed $0"
I previously commented on that.
