Code G means direct, so there is no way your taxpayer would not have made a 60-day window, because they were not involved in that rollover activity.

If this was 401(k) to Roth, with there being post-tax employee contributions (the Box 5 amount), then the $5k was pre-taxed (untaxed, if you like) would be taxable, and now it is converted to Roth. The $20 might be Roth 401(k)? Or, Designated Roth from the 401(k)? The point being, you have pre-tax and post-tax, apparently. What you need to confirm is like-for-like, or not.

Form 8606 is where you track new contributions and conversions. They never had to use that form if they only had employer plan activity.