Okay, so technically they're mostly correct.  In order to get the RC waiver of the 2023 penalty on the shortfall, my understanding is that you need to "make up" the missed 2023 distribution.  I've never interpreted that as being able to double-dip and use the same distribution for multiple year RMD calculations.  IMO you can use the Jan 2024 $29K to EITHER 1) request a waiver of the 2023 penalty OR 2) pay the 2023 penalty (now "only" 25%) and have the $29K count as part of the 2024 RMD.

Rick