While there is nothing wrong with converting that $0.01, doing so wont make any difference on your 2025 tax return or any future tax return. Either way, Form 8606 is required to be included in your 2025 tax return and the $0.01 rounds to zero in the pro rata calculation on that form.
It probably would have been more reasonable to just leave the $0,01 in the traditional IRA and include it in any future Roth conversion, backdoor or otherwise.
