The paper "evidence" suggests that the transaction was on behalf of both payees. Whether you file with two Section A entries or one should depend on whether you got other information that leads you to believe it was done only on behalf of the wife (more, I think, than the mere fact he didn't directly receive any cash).
_________________________
John S. Burnett
BankersOnline.com
Fighting for Compliance since 1976
Bankers' Threads User #8