Ok, I fgiured what's happening here. $103 is calculated to be coming out from the rollover amount. That's why only 10% early withdrawl penalty in 5329 and no taxable amount in 8606. Did $103 come from rolled over after tax principal amount or did it come out from earnings of after tax contribution which were there when after tax amount got converted from post tax 401K to Roth IRA?
Seems like earnings + post tax principal is considered as one
