On Jan 31, 2017 my employer closed. I had $2,581 in their 401k plan of which all were contributions made by the employer (non-deductible). After the firm closed I rolled over the funds into a Traditional IRA with my broker to ultimately rollover into a Roth. My funds are currently in my Traditional and I want to rollover into my Roth. My broker is requesting I fill out a Direct Conversion request. My question is is this rollover amount subject to tax? If so, what is the correct percentage to take out and is there a table of which I can look this amount up?

Thank You