Taxpayer received a 1098 T which was entered into the return. Student was a Graduate student in 2021 and received a $2000 Lifetime Learning Credit. After return was completed ( but not filed ) the Taxpayer received (2) 1099-Q's. I have entered the information from both 1099-Q's and it has increased his taxable income. 

I have read that if the distributions are used for qualified education expenses then they would not be taxable. Am I missing something or is the fact he received qualified expenses on the 1098-T causing the increase in taxable income.