Neither.
Code 7B is a normal distribution from a Designated Roth employer sponsored retirement plan for employees.
A designated Roth account is a separate account in a 401(k), 403(b) or governmental 457(b) plan that holds designated Roth contributions.
As macuser_22 indicated, your distribution is from the designated Roth account in a qualified retirement plan like a 401(k), not from a Roth IRA.
This distribution will appear of Form 1040 lines 5a and 5b as a pension or annuity. Any Form 1099-R that is not from an a traditional IRA (IRA/SEP/SIMPLE box marked) or a Roth IRA (code J, T or Q in box 7) is reported as pension or annuity income. In this case, the code B indicates that this Roth account is not a Roth IRA.
@IJW09DSK wrote:
What is the answer to the question above.
The answer is what was said in the original answer to the question.
What are you asking that was not answered?