I have never entered information from a stub onto a tax return.  I'm not suggesting my way is right, I'm just stating a fact in my specific case. I would have asked for the client to try and obtain a copy of the the W2 from the employer in order to determine exactly how the wages were reported.  Is it possible she was a statutory employee?  

Why wouldn't the $39K be subject to social security tax?  

I personally would not handle a stub only document.