Ken and his wife Barbie each have a traditional IRA. Each of their IRA's has a current balance of $300,000. Ken makes the decision to convert his traditional IRA to a Roth IRA. Ken has a cash account on the side holding $135,000 in it. Ken's household is in the 34% tax bracket. After converting (from traditional IRA to Roth), what is Ken's actual spending power [not counting his wife's (Barbie) assets]?