I may not be of much help as far as the tax treatment of the 108 shares. I have Quicken but an old version (2005). I enter the shares as "added" to show an entry if you already have a position in SPH (which I do). or create a new position for SPH at 0 cost. The 40 cents is nothing more than an income entry as cash. How it is treated as a tax issue is another story altogether. Maybe some folks on this board may give you some help. My guess is that you will have to deal with it when you sell the shares. Hope this helps.
If you go back on Inergy Investor Relations or a news release, I believe there might be something in the way the SPH share distribution is treated for tax purposes. This is before the distribution took place in early August. Also, your broker may be able to help you because this happens a lot and they may be familiar with its tax treatment.
Sorry about the price you paid for NRGY. That's why I don't like the Stock Market. It's a guessing game, or as I like to describe it, a casino.