Have you read the Form 8915-E instructions? As you work through the 1099-R worksheet, you mark the $100,000 as covid, and on the 8915-E..."Include on 2020 Form 8915-E any repayments you make before filing your 2020 return. Any repayments you make will reduce the amount of qualified 2020 disaster distributions reported on your return for 2020."

You are correct; this is a taxable partial distribution and a deferred amount and a repayment "rollover" assuming everything qualifies as is stated in the Form 8915-E instructions.

Here is your ProSeries Help article:

https://proconnect.intuit.com/community/individual/help/proseries-form-1099-r-faq-s/00/4853