Only reduce the $17,000 contributed prior to 2017 for any withdrawals made prior to 2017. If she made no withdrawals prior to 2017, enter $17,000.
(I assume that the $17,000 was all from contributions made for years prior to 2017 and does not include any contributions made for 2017. Any contribution for 2017 would be entered separately under Deductions & Credits.)
