The rollover to the Roth IRA of the entire balance of the Roth 401(k) would give you a total of $29k of contribution basis in the Roth IRA because the $2k of contribution basis from the Roth 401(k) adds to the contribution basis already in the Roth IRA. Under the Roth IRA ordering rules for distributions, contribution basis comes out from the Roth IRA first, free of tax and penalty.
