medium · Certified Financial Planner Investment Planning

A 42-year-old client, Novak, has $45,000 in a traditional IRA consisting of $36,000 in pre-tax contributions and $9,000 in after-tax contributions. Novak also has a rollover IRA with $55,000 of entirely pre-tax funds.

If Novak converts $10,000 from the first IRA to a Roth IRA, what amount is subject to ordinary income tax?

  1. $8,000
  2. $10,000
  3. $1,000
  4. $9,100

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