The amount of the 1099-R is the earnings only, you didn't actually withdraw any contributions because the contribution never happened (once it is removed).
Code P is definitely wrong because, on a 2023 1099-R, code P would mean a withdrawal of earnings that was taxable in 2022, which is not what is going on.
My best guess is code J, but if you are under age 59-1/2, code 1 would work just as well since it tells Turbotax to tax the whole thing and apply the penalty.
