Which of the following statements regarding a Roth Conversion is true?

A. One year after conversion, the entire account balance may be withdrawn without penalty, for any purpose.

B. Conversion will increase the taxpayer's AGI and may amplify other taxation such as on Social Security Income.

C. Any taxes due are recommended to be withheld during the conversion process.

D. In determining viability, a financial professional should only factor current tax rates for the client.