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Wallace's income is too high to make contributions to a Roth IRA. He would like to convert his traditional IRA to a Roth IRA. His

Wallace's income is too high to make contributions to a Roth IRA. He would like to convert his traditional IRA to a Roth IRA. His current balance is $205,000 which include $36,575 in nondeductible contributions. How much of the conversion will be subject to tax?

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