What is true for converting a traditional IRA to a Roth IRA? 

Select one: 

a. An IRA to ROTH conversion is a taxable event when the traditional IRA basis is less than the amount being converted. 

b. It is not subject to the 10% additional tax. 

c. Any part of the conversion that represents basis is not taxable. 

d. Form 1099-R, box 7 should contain code 2 for the conversion. 

e. All of these. 

f. None of these.