Account owner, over 59 1/2, took a distribution (in cash) from 2 separate IRAs on the same day – These are the only IRA distributions taken in the last year (365 days)- he is still in the 60 day window

T-IRA – $125,000
Roth – $80,000

Can the owner choose with distribution to repay (within the 60 day window)?

I am thinking….

Repay $125,000 (to the traditional IRA) – preventing taxation whereas the Roth (assuming its a qualified distribution) would be tax free.