IRS CP45 Letter with $400 Reduction in Estimated Payment Credit

I received a letter last April with identifier CP45 from IRS after filing for tax year 2021. I understand this is regarding the IRS indicating they won't apply a tax overpayment to this year's (2022) estimated tax payments. The letter indicated that more information would be sent along explaining the adjustment, but it never was...sigh.

The difference between what I had overpaid and the change(s) IRS made that reduced that amount available for this year's estimated payments, i.e. where they felt my filing was in error, **was exactly $400.**

Does anyone have a good guess, or maybe actual experience, with this situation? Not just the CP45 letter, with is mostly informational, but such a round number of $400? Obviously, there is no point in actually calling them at the number on the letter (life is short, after all), so no need to suggest. Thanks...