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Hi my name is Mark. I am a CPA, I will be happy to help you with your questions.
How old is your client?
Was it deducted on her personal return?
If it is taken out as a distribution it is likely that a portion would be tax free. For instance, you mentioned that the total amount of her contributions during this time were $15,000. If she had other prior contributions or other retirement plans then a portion of the distribution would be taxable Let assume she has $30,000 in other plans. If this was the case then 2/3 of the distribution would be taxed and subject to the early distribution penalty.
The problem with taken the deduction is that she does not have the salary or earned income to support it. Did she have other sources of earned income during this time?