Ira Conversion Age 44 Taxable Bracket 28% +6% State

Is it wise financially to make a IRA conversion to Roth if all of the conversion would be in the 28% bracket.
Taxes could be paid with non IRA money. As stated above age is 44, employed, income above $100,000 and single. State tax rate 6%. Thinking of converting $100000.00.
Thanks



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