hello,  

here are more details for the IRA that she open with the original 132,000 that she received from her work in 2019.

IRA
Money Market IRA
Initial Deposit Amount $118,000
Interest Rate/Annual Percentage Yield 0.03000% / 0.03%

open in 11-1-2019 and 

Maturity Date 11-01-2020

but she took the money out in March 2020

It did not meet the roll over timeframe

thanks again for your guidance