Retirement tax questions

Your $300 moved with the recharacterization is not  a contribution, it is now in your IRA.

you can make your $2,000 contribution non-deductible.

If you want to convert your contribution to a Roth, convert "entire amount" on your request to the custodian.

You will pay income tax on the $300.

It is not a problem.

 

@TomDx