A taxpayer currently has $20,000 in a traditional deductible IRA. She comes to you for advice about whether to convert the $20,000 into a Roth IRA. The taxpayer faces a current tax rate of 24%, and she expects to face the same rate when she retires in 40 years. She is currently earning 12% per year pretax in the deductible IRA, and she expects to continue to earn this pretax rate of return regardless of whether she is investing in a deductible IRA or a Roth IRA. Should the taxpayer convert to a Roth IRA? Assume any taxes due on the conversion are paid from your SPDA account. Explain your answer.