Are you still confused?

"When I do that the program thinks I am going to go back to 2021 and amend."

That's why you won't use P, this year. P applies next year.

"I am trying to avoid amending 2022."

You are just now preparing to file it for the first time, right?

"I believe since taxpayer is under 59 there is a 10% penalty on the earnings."

That's why J is used. "J - Early distribution from a Roth IRA, no known exception (in most cases, under age 59 1/2)." That's why Form 5329 is also going to be used.