Roth IA owner made a $6000 contribution for 2022.
However, he exceed the Roth income limit for 2022
Client was instructed to distribute the excess contribution (as opposed to a recharcterization)
He distributed only $5,300 (due to a loss)
He now wants to fund a non-deductible IRA contribution (for 2022) –

What is is his 2022 Traditional IRA contribution limit? Does he get the maximum $6,000? Or is a different limit since he only distribution $5,300? I am thinking he is eligible for the full $6,000.

Thank you in advance