SSA-1099

I'm preparing taxes for a disabled friend.

He received an SSA-1099 with $44,332.00 in box #5. Box #3 shows same amount with an asterisk.

The description of amount in box 3 says "paid by check or direct deposit $44,332.00" and "benefits for 2019 $44,332.00"

The asterisk states "includes $17440.00 paid in 2019 for 2018. 

Do I enter the $44,332.00 or do I subtract $17,440.00 and enter $26,892.00 which reflects his benefit for 2019 ?