Form 1099-R and education credit question?

[jfluterpicc_98]

I recieved a 1099-R form from the State Universities Retirement System (for Illinois) as my mother had passed away last spring and had been employed at a community college. On the 1099 form, line 2b states the "Taxable amount not determined." The gross distribution I recieved was $2193.56 and the amount of Federal Income Tax that is withheld is $219.36.

I'm using the 1040A tax Form. How do I indicate the taxable amount from the IRA for line 11b, and where do I indicate the income tax that was withheld?

In addition, I'm trying to claim my tuition and fees that I have paid for school in 2007. My total income is under 10k. Would it be best for me to claim my tuition/fee payments as a deduction (line 19) or as an actual education credit (line 31)?

Thanks!