$5$Q$12$: All of these are considerations for converting distributions from qualified plans or a traditional IRA to a Roth IRA except:

a$.$ any portion of an IRA can be converted to a Roth IRA.

b$.$ the Roth IRA conversion is more appropriate when the income tax rate is lower at the time of distribution than at the time of conversion.

c$.$ one advantage of a conversion to the Roth IRA is that the Roth IRA will not be subject to required minimum distributions $($RMD$)$ during the life of the original owner

d$.$ the Roth IRA conversion becomes more appropriate the longer the period of distributions.