A couple did a rollover of funds from their 401K to a Roth IRA account in 2020. The taxpayer passed away in 2021 leaving the spouse as sole beneficiary. They did not pay taxes on the rollover.  The spouse withdrew the whole funds from the Roth IRA  in 2021 and receive a 1099-R with code T. Does the spouse have to pay taxes on the withdrawal of the funds?