More info needed.

Client filing status? Self-only or family coverage? How much tax is showing up?  Does spouse have an HSA?

From what you present, we can't tell if the contributions, the withdrawals, or both are causing the issue.  That be be gleaned very quickly.  Go to the 1099-SA worksheet and remove the $324.  If the penalty is gone, you know that is the issue.  If it is still there but changed, you know it is part of the issue.  You may have checked a box wrong, or forgot to check a box.  Generally, this is a very easy fix.