Should I convert rollover IRA to roth IRA? Details in post

Should I convert rollover IRA to roth IRA? Details in post I have ~70k in a rollover IRA that I'm considering converting to roth.
Self employed so I don't have a employer 401k to move the funds back into I don't qualify for roth ira contributions so I plan on doing backdoor roth (my income exceeds the limit) I'm in the 24% tax bracket I have the ability to pay whatever taxes I'd owe on the conversion n...

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