The deferred compensation that you received from the 457(b) is not compensation that will support an IRA contribution. Only compensation earned in 2024 would support such a contribution for 2024. It sounds like you are ineligible to make a Roth IRA contribution, so the entire $32,000 would need to be returned by obtaining an explicit return of contribution (not a regular distribution) by the due date of your 2024 tax return, including extensions.
