1) Plug in the $23000 as paid with the extension.  Compare the math.... then take that info out.

2) Review the F 2210

3) In Lacerte, there's a place to enter 'compute late filing penalty'.... if PTO has that, take it out or override it. 

And I'm curious as to the answer to Jeff's questions.  Plus, did this client stay in contact during the year so that the $ 23000 owed was anticipated?