I have a “one off” tricky situation. Here are the facts

Individual has an $11,000 RMD (2022)
Jan2022 – distribute $2,000 to charity (leaving $11,000 RMD)
March – distribute $100k
April repay $100k via 60-day rollover
June distribute remaining $11,000 RMD.

Analysis —
The “first dollars out” rule says the first dollars distributed automatically satisfy the RMD for the year. That said, the January distribution of $2,000 is NOT a QCD and instead taxable distribution that goes toward satisfying the RMD – Remaining RMD is $9,000
March distribution of $100k – the first $9,000 goes toward satisfying the remaining 2022 RMD. The remaining funds ($91,000) can be rolled over in the 60 day window (assuming no other rollover in the last 365 days). The $9000 that was rolled over is now an “excess contribution” and needs to be removed (with earnings)

Is this correct?

Thank you