Why is tammys 113k rolloverbeing taxed as an early distribution?

Where are you seeing it being taxed as an early distribution?  What type of account is it being rolled over from and to?

Is the code in box 7 of the Form 1099-R a G?

Yes, you have to answer all of the questions about a rollover after you enter the 1099-R, or it counts as income.

Here's how to enter a 1099-R for a rollover:

1. Sign in to your TurboTax account. 
2. Select Wages & Income.
3. Scroll down to IRA, 401(k), Pension Plan Withdrawals (1099-R), select Start or Revisit to the right.
4. Answer Yes to Did you get a 1099-R in 2023?
5. Follow the screen instructions to enter the 1099-R form, or select Edit to the right of the 1099-R if it is already entered. 
6. Continue until you get to Tell us if Tammy moved the money through a rollover or conversion.
7. Select I rolled over some or all of it to an IRA or other retirement account within the time limits (normally 60 days) if the new account is a traditional IRA or another traditional retirement plan.
8. Select I converted some or all of it to a Roth IRA, if the new account is a Roth IRA. Please note, that will make it taxable.
9. Select I did a combination of rolling over and converting some or all of this money if only some of it was rolled over.
10. Answer the remaining questions in the section. 
11. At the end, you will get a message about whether the money is taxable and whether there is a penalty. 

If you still have questions, please respond back with more details.