I bought a home for $200,000 in 2005 in my self directed Ira . The valu has decreased to less than $ 90,000. I am 58.5 yrs. old. This home is a rental property that provides $900/month income with no mortgage. Would it make sense to convert it to a Roth IRA now or take it out of trad, Ira as a distribution to take advantage of the decreased value?