December 2023 client takes a distribution and receives a 1099-R 

Box 1 Gross Distribution $264,076

Box 2 Taxable Distribution $264,076

Box 2b Taxable amounts not determined checked

Box 7 Distribution Code 4 Death

IRA/SEP/Simple marked with X

Client used funds to purchase a home in 2023 with these funds.

Question: Can the client take a $10,000 first time homeowner's credit resulting in taxable income being reduced?  If yes, where do you enter in Lacerte?