Massachusetts: penalty on ample tax payments, but not paid in ample quarterly payments

TT shows a state tax refund due to over-payments in 4th Quarter; great! However, why does TT calculate an underpayment penalty?  In Mass form M-2210, why does TT not know enough to either "check -off" or ask taxpayer to manually " check-off" the exception to penalty box that says:  "Your estimated payments and withholding equal or exceed your 2023 tax".

This appears to be a failure in the program which I have observed for 2023 also.