Inherited IRA distribution taxable in Massachusetts?

Q1: My spouse and I live in MA and each of us received a distribution from an Inherited IRA in 2022, mine from an account originally established in VA and hers in PA. Whether the basis in either account was originally subject to state income tax is unknown. Are these distributions taxable in MA?

 

Q2: In TTax H&B 2022 for Mac, the MA Schedule X Taxable IRA/Keogh Plan Distributions Smart Worksheet has a line B titled "Non-MA portion of IRA/Keogh distributions." That line does not appear in the Form 1 Instructions at MA.gov. What goes on this line?

 

Thanks very much for your help.