I opened up the program.  The CA return has not changed. Using only their CA AGI of $32,000 I tried this: https://www.ftb.ca.gov/file/personal/filing-situations/healthcare/estimator/

and got the same result, a penalty of $1,250. Their California AGI is $32,000 but that is only because UI is excluded.  Their combined UI was about $47,000 so their household income approaches $80,000, and it is my understanding that counts in determining if they get hit with the penalty.

I don't see a reason for them to not owe it.  Yet, they got it back.