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SAM'S TRADITIONAL IRA IS WORTH $ 2 5 , 0 0 0 , OF WHICH $ 1 4 , 0 0 0 CAME FROM NONDEDUCTIBLE

SAM'S TRADITIONAL IRA IS WORTH $25,000, OF WHICH $14,000 CAME FROM NONDEDUCTIBLE CONTRIBUTIONS. HOW MUCH WILL BE SUBJECT TO TAX IF HE CONVERTS IT TO A ROTH IRA?

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