I don't see why taking a distribution would be any simpler than converting it to Roth. The money has to move to a different account either way. There is no limitation on the number of Roth conversions one can do.
If the $0.20 distribution (not converted to Roth) is reported by the payer, being under age 59½ would require the $0.20 distribution to be reported on a Form 1099-R (code 1) separate from the one reporting the total of in-house Roth conversions (code 2).
