1099R Covid Distribution -taxed all in yr 1 10% Penalty-

Client took out $100k....1099-R code 1...Covid...But wants it all taxed in 2020, no 3 yr spread, no repayments.
Proseries is showing 10% Penalty, even though the 2020 Coronavirus -related Distribution box is checked.

Client is afraid taxes will be higher in 2021 and 2022

Anyone else come across this?

Did you properly fill out the 8915E?

Thanks....I just went to the 8915E.....and finally saw the check box to NOT spread the amount over 3 years