As long as you has sufficient compensation in 2024 from working to support Roth IRA contributions and your modified AGI for the purpose is low enough to permit the Roth IRA contribution, yes, you and your spouse are eligible to make Roth IRA contributions. Any Roth IRA contribution made on behalf of your spouse needs to be made to your spouse's Roth IRA, not to yours. You would still need to obtain are turn of $24,000 from your Roth IRA.
Ideally you would get BofA to reclassify the deposit as being a regular contribution when they report on Form 5498. This would substantiate that the $8,000 was a contribution for 2024 and that the $24,000 was eligible to be distributed as a return of contribution. That might not happen, so it's important to provide all o fthe details in the explanation statement that TurboTax will prompt you to prepare when you indicate that you are obtaining a return of contribution after entering the $32,000 as a regular Roth IRA contribution.
