I was afraid I should have entered some approximate numbers to make this clearer.  His RMD for 2023 was $52,000 and he only removed $23,000 during 2023.  In January 2024 he removed the missing $29,000 plus earnings of $450 for a total of $29,450.  The trustee (not exactly a small entity) notified him that his 2024 RMD is $55,000 but since he has already taken $29,450, he only needs to withdraw another $25,550 to satisfy his 2024 RMD. I think that would make him $29,450 short for 2024 and the cycle continues!