The 2019 return appears to not qualify for an IRA contribution, so there were "excess contributions" for 2019 and 2020.  Each should show a $420 penalty for that excess.

*IF* I remember correctly, the 2019 return should NOT have shown the $7000 IRA deduction because it was invalid.  But because there was no contribution in 2021 but there was "taxable compensation", that corrected it in 2021.

Does the 2021 return show an IRA deduction on Schedule 1?  I THINK that is what it is supposed to do.  It is effectively using the 2019 contribution in 2021 because the excess contribution was resolved in 2021.  So that is why the amount owed decreases.