First off, your excess carries forward from 2022 into the next years until you resolve it.
"Therefore you have a total contribution of $2, 400 for 2023."
that's not correct
you don't have a 2,400 contribution for 2023
you must be allowed a 2023 contribution of at least $400 that you can apply to resolving the 2022 excess and then contribute for 2023 no more than the remainder of the allowed amount
when you resolve the excess, the penalty stops
@psibley
