Any idea if the state (in this case, Illinois) doesn’t recognize a 529 to Roth transfer as qualified, and there is a clawback for the original state tax deduction, would the clawback be based on FIFO? 15+ years ago, Illinois had a flat tax rate of 3%, then it was eventually raised to 3.75%, now it’s 4.95%. So, would it be based on the original deduction, in this case 3%? I would assume any earnings would be taxed at 4.95% (2024’s Illinois tax rate).