Properly doing a corrective distribution of the 2022 excess contribution after the due date of the 2022 tax return, including extensions, would mean taking a $3,600 (exactly) distribution after October 16, 2023. Similarly, you would have to wait until late 2024 to take the $1,800 (exactly) distribution.
It would probably be unusual for the IRS to question the calculation of the gain/loss adjusted distribution, so it really doesn't make sense to me that you would pay several thousand dollars to avoid what would likely be a minor correction even if the IRS does challenge your gain/loss calculation, which is doubtful.
