Harding and his wife Tonya each have investment accounts. Harding's is a traditional IRA. Tonya's is a Roth IRA. Each account has $200,000. The couple also has a cash account with $100,000 in it. The couple is in the 24% tax bracket. If Harding converts his IRA to a Roth, what will be the couple's combined spending power (including all their assets)? O $200,000 O $378,000 O $452,000 O $400,000