When all else fails, read the instructions https://www.ftb.ca.gov/forms/2022/2022-5805-instructions.html

From the 5805 

IMPORTANT: In most cases, the Franchise Tax Board (FTB) can figure the penalty for you and you do not have to complete this form.
See General Information B.
If you meet any of the following conditions, you do not owe a penalty for underpayment of estimated tax. Do not complete or file this form if:
• The amount of your tax liability (not including tax on lump-sum distributions and accumulation distribution of trusts) less credits (including the withholding credit) but not including estimated tax payments for either 2021 or 2022 was less than $500 (or less than $250 if married/RDP filing a separate return).
• Your 2021 return was for a full 12 months (or would have been if you were required to file) and you did not have any tax liability on that return.
• The amount of your withholding plus your estimated tax payments, if paid in the required installments, is at least 90% of the tax shown on your 2022 return or 100% of the tax shown on your 2021 return (110% if California adjusted gross income (AGI) was more than $150,000 or $75,000 if married/RDP filing a separate return) and you are not using the annualized income installment method. Taxpayers
with California AGI equal to or greater than $1,000,000 (or $500,000 if married/RDP filing a separate return) must use the tax shown on their 2022 tax return if they do not meet one of the two conditions above

You could call the Practitioner Hotline and argue that bullet #1 applies, since there was no tax due for the prior year.