You have until the due date of your 2020 tax return, including extensions, to roll over some or all of your Coronavirus-Related Distribution and have that amount excluded from income on your 2020 tax return. See Form 8915-E (presently available in draft form): https://www.irs.gov/pub/irs-dft/f8915e--dft.pdf
You didn't say whether or not the $188k of taxable income is the result of including the entire $100k in 2020 income or in equal parts over three years. If $188k is the result of including the entire taxable amount of the distribution in 2020, choosing to include the distribution in equal parts in three years will bring your 2020 taxable income below $171,050 if the distribution is mostly or entirely taxable.
