For a regular 1040 if it was a direct trustee to trustee transfer, you would put $22,400 on line 16a and $0 on 16b.
It gets stickier if payment was made to her. If she rolled it over into the IRA within 60 days along with adding back in the 20% withholding (ie, the full $22,400 to the IRA), then the tax effect is the same as the direct transfer.
If in the latter case she did not add the 20% withholding back in, the withholding is subject to tax (and 10% penalty if under age 59.5). In other words line 16b would be $4,480 and see instructions for line 59 about the 10% penalty. But it sounds like that does not apply in your case if the taxable amount on the 1099-R is zero.
If you file a shorter 1040 these might be different lines.