For the first IRA, the $44,800 is taxable because this entire amount was distributed from a traditional IRA.
This was reported on a 1099-R, right? So, on Box 1 you have $44,800, on box 2a probably the same thing, and on box 4 you have the $4,800.
In this case, you should just enter the 1099-R as is. What are you having trouble with?
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