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In 2 0 2 0 Maxim converted$ 6 , 5 0 0 from his traditional IRA to a Roth IRA. He included the entire $

In 2020 Maxim converted$6,500 from his traditional IRA to a Roth IRA. He included the entire $6,500 in his income in the year of the conversion. In 2023,when the value of the Roth IRA had grown to 7,000, Maxim then age 60, withdrew the entire balance
What is the treatment of this distribution ?

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