I need some help with taxes and Roth IRAs. 

I checked my mother’s 2007 tax returns this week and discovered that she has 2 problems that she needs to correct.  First, she did not take the Required Minimum Distribution for an IRA she had.  Second, she converted that IRA to a Roth IRA (added to an existing Roth IRA account) and paid taxes on the conversion, but she ended up making over the $100,000 limit (not including the Roth IRA conversion income) due to large capital gain distributions by her mutual funds this year.  Below is what I think she needs to do to correct the problem along with some questions.  Thanks for your help!

1)  Need to recharacterize the amount converted from IRA to Roth IRA for 2007. 

(a) I guess she needs to include earnings that were made after the conversion.  But how does she determine that since it was mixed into an existing Roth IRA?

(b) Does she need to file any forms saying she is recharacterizing the Roth amount back to an IRA?

(c) Does she owe any penalties?

2) Take the required minimum distribution for 2007.  

(a) Does she need to file some form saying she did not take the required minimum distribution for 2007, but is now correcting it? 

(b) Does she need to pay a penalty?  The 50% penalty?

3) Amend 2007 tax return.

Thanks again for any help you can provide!