Yes, I looked at the SEP limits.  He is a sole proprietor, no employees.  He contributed in 2024 for both designated to 2023 and 2024.  $20K for each year(total $40K).  His allowable contribution is only $6K for both years.  I was curious as to why proseries did not flag the overage.  It looks like I have to manually complete form 5329.

My plan was to amend 2023 with penalty, roll over the excess to 2024 and have him remove any excess designated to  2024 to get him square.