Should a Roth Conversion e.g. $50k be exactly the same impact to this years taxes as a $50k wage income with no withholding?

While waiting on the Roth section of TTax to be available I entered a fake $50k of wages with no withholding to get an estimate of taxes due. TTax now has the Roth section available and I've added in the $50k roth conversion and deleted the wage data. I expected these changs to be a wash and taxes due to remain the same. However with the change to a Roth conversion my taxes due went up by about $100. Shouldn't these be identical? What am I missing?