Taxpayer and spouse each had IRA accounts. Taxpayer died in 2023, spouse is beneficiary. In April 2024, deceased's account was liquidated and assets transferred to spouse's IRA account. Spouse received a 1099R, box 7 code 4,  with boxes 1 and 2a showing    63,000 and box 2b checked Taxable Amount Not Determined. Broker claims that Form 5498 will be sufficient to show this was a spousal rollover. Should I put zero in Box 2a, or put $63,000 as shown and a negative miscellaneous income  with a statement of explanation?