If you contributed $100 and took a deduction for it, you do not have a full basis in your IRA.
You can't convert an IRA 100% to Roth tax-free unless the basis is 100%.
See Form 8606.
Your best bet is to convert the $100.07 to Roth and pay the tax on it,
Then convert the other amounts you had planned to convert.
@VAer .
