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In 2017 Dan converted $6,350 from his traditional IRA to a Roth IRA in 2020 when thevalue if the ROTH IRA had bgrown to $7,175

In 2017 Dan converted $6,350 from his traditional IRA to a Roth IRA in 2020 when thevalue if the ROTH IRA had bgrown to $7,175 Dan then age 61 withdrew the entire balance.What is the tax treament of this distribution

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