Overfunded 529 b/c of Scholarship - Help needed for next steps

Yes the standard deduction goes up, but if you exceed it, even with additional earned income, then the remaining amount is taxed as unearned income.

We had to set up a small deductible IRA for D last year to avoid kiddie tax when her part time job took her total 2021 income over the standard deduction. We’ll now unwind that this year and convert it to a Roth while she’s low income and not subject to kiddie tax.