Just for future reference: "he had the Roth IRA open for 37 months (prior to January 1, 2024) and 44 months before the withdrawal. These are well short of the required 60 months."

The 5-year rules are by Tax Year. That's why you can put a contribution in now, April 2025, and apply it as your 2024 contribution, and it counts as if this is Jan 1, 2024.

"Since the 5-year rule starts the clock on January 1 of the tax year of your first contribution, this may, in practice, help you meet the aging requirement sooner. For example, if you contribute to a Roth IRA in April 2025 for the 2024 tax year, you may meet the 5-year rule in a bit under 4 years."

"The 5-year rule for Roth IRAs means that at least 5 years must elapse between the beginning of the tax year of your first contribution to a Roth account and withdrawal of earnings."

From: https://www.fidelity.com/learning-center/personal-finance/retirement/roth-ira-5-year-rule

There are ordering rules for what comes out in sequence, so Basis wasn't totally removed.

Then, there are 5-year aging rules for each conversion. If there are both taxable and non-taxable conversions, the taxable conversions are considered to have been withdrawn first.

Earnings are last.