Can you show me the math on how this would be calculated?

Katarina and Bob both have IRAs with balances of $100,000. They are both in the 22% marginal tax bracket. Both of them have $22,000 in savings accounts. If Katarina converts her IRA to a Roth IRA, how will her purchasing power compare to Bob's (immediately after the conversion)? Bob has $100,000 more in purchasing power than Katarina. She has $22,000 more in purchasing power than Bob. They are the same. She has $22,000 less in purchasing power than Bob