Which client listed below would be a good candidate for a Roth IRA conversion? Linda is unemployed right now and has been for the last 3 years. Her savings are mostly depleted and she wants to convert her IRA into a Roth IRA as quickly as possible so that she can begin to take tax-free withdrawals. John is the CFO of a regional manufacturing company. He is currently 64 years old and in the 35% tax bracket. He expects to be in the 15% tax bracket in retirement. Stephan is a bookkeeper with limited savings, a low tax bracket, and very little saved for retirement, in general. He wants to convert his 401(k) into a Roth IRA so that he can begin to accrue benefits that will ultimately be tax-free in retirement. Joy is the quintessential wife and mother. She and her husband are currently in the 15% tax bracket, but due to an anticipated inheritance, she expects to be in the 35% tax bracket in retirement. They have substantial savings to assist in the transition if need be