1099R code 2 for $13473 roth conversion of traditional IRA funds. Taxable, so far so good. Roth was opened in 2021. He has made contributions of $1650 to his Roth and had conversions of the aforementioned $13473 in 2023 and $5000 in 2021. He also has a 1099 R for $13200 with code J. I'm stumped on the penalty for early withdrawal. How much should it be?