box 4 1099G is 100 % of box 1.
Best online research i can find so far and this might only apply to Pennsylvania.
https://www.uc.pa.gov/faq/claimant/Pages/1099G-FAQs.aspx
short version is there so much UC fraud, identity theft and mistakes by unemployment office. IRS doesn't want me to turn it in.
I'm so glad this was generated by Pennsylvania's new improved UC system. old one was somehow worse.
The question is, should both boxes be $39? If so and you are getting an error, you may need to just print and mail your return.
If your 1099-G is incorrect, then you would simply make the correct entries.