Among the negative factors to consider, under the tax current rules, in evaluating the Roth conversion question is: A. The $100,000 MAGI threshold that limits the conversion privilege for upper-income individuals. B. The effect that the conversion income might have on various AGI-sensitive tax items. C. The fact that the Roth IRA will be subject to the required minimum distribution rules after the account owner reaches age 50. D. The fact that a Roth IRA cannot be inherited by a surviving spouse.