1. $10k. The $10k of contribution basis in the Roth 401(k) account became contribution basis in your Roth IRAs and the $3k of earnings on that became earnings in your Roth IRAs.
2. Yes. The $7k that you rolled over from the traditional 401(k) account to the Roth IRA became Roth IRA conversion basis in 2021. As of January 1, 2026 that $7k will have completed the 5-year conversion clock, allowing that $7k to be distributed without penalty after the $10k of contribution basis has been distributed.
5-year conversion clocks are separate from the 5-year qualification clock. To be a qualified distribution from your Roth IRAs where the earnings are not longer subject to taxation, the 5-year qualification clock must be completed (which will have happened as of January 1, 2026) as well as you being age 59½ or over or disabled.
