Assuming that they cannot do a 60 day rollover to their employer plan, which would resolve the problem without taxes due, the Roth conversion is the remaining option. They have 60 days from the date of receipt of the distribution they wish to convert to complete the conversion. Since they are over 59.5, the tax cost of a taxable distribution and the conversion will be the same, but the funds will end up in a Roth IRA instead of their taxable account. 
Note that the deadline for action is 60 days from the date of receipt of the first distribution.  Only one distribution can be fully or partially rolled over to avoid taxation, and any remaining amount could either be converted or placed in taxable or some combination thereof. Options are flexible except that only one distribution or a portion thereof can be rolled over to another TIRA.
Client should carefully work out a plan of action. Start by making note of the receipt date for each distribution, the rollover deadline 60 days later, and the amount of each distribution. Then make the rollover type decisions. If the second distribution received is the smaller one and that one will be converted, there is nothing preventing doing the conversion first, as long as the larger first distribution is also rolled to a TIRA within 60 days. 
Options to approach this situation dramatically change if client is QCD age or RMD age.

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