If the direct rollover was to a Roth IRA, the taxable amount should be in box 2a.
Box 3 should not have any value when there is code G is in box 7 because no amount of a direct rollover is eligible for capital gains treatment. The instructions for box 3 of Form 1099-R explicitly state, "You should not complete this box for a direct rollover."
Contact the plan to obtain a corrected Form 1099-R.
