Tax Form 1099-R Question

Hello,

I have a client who has a Roth IRA and is 78 years old. On the 2022 1099R tax form in section 7 “Distribution codes: PJ” are listed is listed and not code T?

My back office came back with:

IRS instructions indicate that code J is to be used with code P, regardless of the taxpayer’s age.

From the 1099-R Instructions:

“Use Code T for a distribution from a Roth IRA if you do not know if the 5-year
holding period has been met but:
• The participant has reached age 59 1/2,
• The participant died, or
• The participant is disabled.
Note. If any other code, such as 8 or P, applies, use Code J”

Does the distribution code of “PJ” make sense even with the client being age 78? Any help would be appreciated. Thank you.