I am uncertain whether my client qualifies for the ROTH IRA Early Distribution Exemption.

Client is 56.  Mother is still alive and well.  Mother created a Roth IRA for daughter over 10 years ago.  Client/daughter took early withdrawal and closed out the Inherited Roth IRA.  Client/daughter was unemployed for 2022 and is reporting the liquidation of the ROTH IRA as the only item on her tax return.

It is my understanding that there should be a 10% penalty for early withdrawal of a ROTH IRA.  Lacerte is not showing any penalty nor any of the requisite forms.