1099R codes P & J

Client contributed $900 to a Roth IRA in 2018. When the return was done in early 19, they were found not to be eligible due to income being over the limit. The contribution and earnings were then withdrawn.

IRA custodian issued a 1099R showing $19 taxable. Codes were early withdrawal, no known exception (J) and excess contributions/ earnings taxable in 2018 (P).

The idea of amending 2018 to pick up $19 of income strikes me as just nuts. Would you suggest:

A. Including it in the 2019 return?

B. Ignoring it and paying any later assessment upon receipt of a notice?

Check the 2018 return. Some alert practitioners will create a 1099R with code 8 to report the earnings in 2018 just to avoid an amendment later on. If not, I'd just let the IRS adjust.