The reply made by @ThomasM125 does not correctly address your situation.
The fact that box 2a has a zero, box 2b Taxable amount not determined is not marked and the traditional IRA contribution was made for 2024 indicates that the Form 1099-R has code N in box 7 indicating a recharacterization, not a Roth conversion. Your wife originally made an $8,000 traditional IRA contribution, so you need to enter the $8,000 traditional IRA contribution, then, when TurboTax asks if your wife "switched" the contribution to be a Roth IRA contribution you must indicate that she switched (recharacterized) $8,000 to be a Roth IRA contribution instead. TurboTax will require you to add an explanation statement describing that $,8000 was contributed to a traditional IRA, $8,000 was recharacterized and that $10,000 was transferred to the Roth IRA, including $2,000 of net income attributable to the $8,000 that was recharacterized.
It appears that you are somehow entering a $10,000 amount when she contributed only $8,000 and recharacterized that $8,000. If $2,000 of the $8,000 contribution was really an excess contribution and assuming that you file jointly, that would imply that your Modified AGI for this purpose is about $237,500, limiting her resulting 2024 Roth IRA contribution to $6,000
After entering the code-N Form 10990-R, $10,000 will be included on Form 1040 line 4a but there will otherwise be no effect on your tax return.
