You need to be more specific:

"We declared it and paid the due taxes about 22,000 in her 2019 return"

You filed that the total was taxable? That means there is no more Retirement money. Now it is just investment money.

"and with the money she opened an IRA with bank of America for 118,000 in the same year Nov 2019."

Was that as Roth IRA? Did it meet the rollover timeframe limit? She didn't redeposit the tax difference, so that is Net, not Gross, rollover.

Were you trying to put the Net into a Traditional IRA as Basis?