Thank you, I reviewed your token. You won't have to pay the 10% penalty because you had the basis in your traditional IRAs. $19 of your basis is used for the IRA distributions and the rest is used for the conversion. Therefore, $19 of your conversion is taxable (see line 18 of Form 8606). You can see the calculations on the Taxable IRA Distribution worksheet.
Therefore, you correctly don't have to pay the 10% early withdrawal penalty.
"The tax on early distributions doesn't apply to the part of a distribution that represents a return of your nondeductible contributions (basis)." (Pub 590-B)
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