Which of the following statements is correct about a taxpayer who is age 24, contributes to her newly established traditional IRA and then converts the entire amount to her Roth IRA because her MAGI is $150,000 in 2019?

	A.	She has made a taxable conversion.
	B.	She has an illegal conversion.
	C.	She has made a backdoor Roth contribution.
	D.	She must recharacterize the conversion back to the traditional IRA.