overpayment letter from SSI what are my options?

I was receiving SSI. Recently I received a letter stating overpayment of approximately $20,000 in Social Security Income. The problem occurred from me having a ROTH IRA approx 80k of which Social Security knew I had .

If I liquidate the ROTH IRA will it cost me taxes on gains+10%. i am disabled so will 10% be waved? I make no income- I have no salary.

can I convert this into an annuity? Is there a legal problem with doing this? will social security not like this?

I also owe my parents money since they paid my student loans. I also owe money to the government for a court case of approx 50k which is in limbo.

does anyone know the tax consequences of the annuity and liquidating ROTH IRA? Do I need to liquidate my ROTH IRA and pay social security and loans?

I do not know my alternatives. WHat other options do I have?

I have filed nothing with social security (i.e. appeal) . I received the letter only recently with regards to overpayment.

I am at a loss of what I should do. I would like to keep receiving social security but do not now what path to take.

thanks