Not sure you have given us quite enough info (when did you inherit the IRA and what age were you at the time?) But I might be misunderstanding. I also think of it a little differently, but I believe the math works out the same.
Let's say you are 52 in the year of the IRA owner dies and it is 2018. That year you don't have an RMD. The original owner might have one depending upon their age. If they were required to take an RMD in that year but didn't do so before they passed, you must take out their RMD.
The next year (2019) you are age 53. The old single life table says the life expectancy divisor is 31.4. That year your RMD is 1 / 31.4 of the 12/31/2018 balance. Each subsequent year you subtract one from the divisor. You never look at the table again.
In 2020 your RMD would have been 1/30.4 of the 12/31/2019 balance, but that was waived by the CARES Act because of the pandemic.
In 2021 your RMD would have been 1/29.4 of the 12/31/2020 balance.
In 2022 under the old table your RMD would have been 1 / 28.4 of the 12/31/2021 balance.
However under the new rules it is "reset" and calculated as if the new table had been in effect in 2019. The new table divisor for age 53 is 33.4 so pretend that applied in 2019. Then 2020 is would be 32.4, 2021 31.4, and 2022 30.4.
See this article for the details about the change and an good example:
https://www.irahelp.com/slottreport/hitting-reset-button-2022-rmds
(Basically you go back to the time you inherited the IRA and lookup the divisor factor in the new table (which will be larger than the old table, resulting in a lower RMD). Then you subtract one from the divisor for each year since then.
old table: https://www.irahelp.com/printable/2020-single-life-expectancy-table
new table: https://www.irahelp.com/printable/2022-single-life-expectancy-table
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