All of an individual's Roth IRA accounts are treated as a single Roth IRA for tax purposes, so it doesn't matter which of the receiving individual's Roth IRA accounts receives the rollover of the military death gratuity.
Regarding the $25,000 distribution from the Roth IRA , code T indicates that the distribution was received after reaching age 59½. Click the Continue button on the Your 1099-R entries page and in the questions that follow indicate whether or not the individual who received this distribution first contributed to a Roth IRA for any year prior to 2015, then enter enter the individual's Roth IRA contribution basis to included the $100,000 military death gratuity.
