Thank you for the answer. It clears my confusion about how to deal with the gain. I will file a 2019 amendment, and convert the $6K+gain to ROTH IRA later this month (05/2021). A follow-up question: When I convert it to ROTH on 05/2021, do I pay the tax on my 2021 tax return? In other words, I don't need to worry about the tax for the recharacterization in 2020, do I?
Thanks for the help!
