As a 58 year old, independent contractor, 1099-NEC receiving, Real Estate Broker not receiving a W-2, I withdrew $17,000 from a non-Roth IRA due to financial hardships experienced during Covid. My 1099-R shows a "1" code in Box 7. But I specifically made this withdraw due to the lockdowns and inability to carry out my job duties. Can I avoid the 10% penalty by changing the Box 7 code to a "2" ?