Among the negative factors to consider, under the tax currentrules, in evaluating the Roth conversion question is what?

A: The $100,000 MAGI threshold that limits the conversionprivilege for upper-income individuals.

B: The effect that the conversion income might have a variousAGI-sensitive tax item.

C: The fact that the Roth IRA will be subject to the requiredminimum distribution rules after the account owner reaches the ageof 50.

D: The fact that a Roth IRA cannot be inherited by a survivingspouse.