Oh, you didn't mention his Age.

You worded this part incorrectly: "I have a taxpayer that took a $180,000 Covid Distribution."

He took $100,000 and he took $80,000. As you correctly noted, the $80,000 is not qualified for covid distribution and might be subject to the early withdrawal penalty, too.

Or, he took multiple amounts, totaling $180k? You stated "a" as in One Time.