Which of the following statements is true concerning a failed conversion from an attempted reconversion? A. the amount will be treated as a conversion from the regular IRA and a conversion to the Roth B. the amount will be treated as a conversion from the regular IRA but a regular contribution to the Roth C. the amount will be treated as a distribution from the regular IRA and a conversion to the Roth D. the amount will be treated as a distribution from the regular IRA and a regular contribution to the Roth