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I used TurboTax Premier to calculate the tax underpayment penalty on PA-40. Turbotax collected 3 numbers from my '22 return and said $0. PA said I owe $108?

I filed appeal with PA and they insist I pay the penalty. Details: got a K1 with additional income in 3/2024 that incurred additional tax liability.  No way for me to pay estimated tax on that income based on timing.
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I used TurboTax Premier to calculate the tax underpayment penalty on PA-40. Turbotax collected 3 numbers from my '22 return and said $0. PA said I owe $108?

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