Use the information from problem 62. Would your advice change if the fact(s) changed in each of the following independent instances? Why or why not?

a. Jennifer cannot cash the CDs and would need to pay any additional tax liability from the IRA funds.

b. She expects her income on retirement to decrease slightly.

c. Jennifer is age 30.

Data from Prob. 62:

Jennifer is age 50 and is seeking your advice. She has a traditional IRA with a balance of $100,000 and is considering whether to convert it (roll it over) to a Roth IRA. She has sufficient money in CDs to pay any required tax resulting from the rollover. Her current AGI is $70,000. She expects her income will be slightly higher upon retirement at age 65.