I have a client that had a HSA distribution on a 1099SA and used it all of qualified medical expense.  On the 8889-S, line 16 shows a "0" taxable amount and says to enter on Sch 1, line 8e.  When I go to Sch 1 line 8e, it should the whole distribution as taxable.  What am I doing wrong?  Thanks.

P.S.  I did search this topic but all the info was from 2019 and not useful.