Yes, the gain is taxable if this was all done during the same year.
You should receive a 1099-R with for the distribution from Roth IRA putting it into a Regular IRA which the distribution amount will include the gain. Then you will have a second 1099-R for the distribution from the regular IRA going into the Roth IRA.
The form 8606 needs to be included with your return to show that only the gain on your Roth IRA account is taxable because the rest of the amount is a non-deductible contribution.
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