Client age 62 would like to do Roth IRA conversion in 2025 when taxable income will be lower than 2024. Client does not currently have Roth IRA. In order to start the 5 year clock ticking in 2024- can she convert $100 in 2024 which would be taxed at say 28% and then convert the larger amount in 2025 when she will be in 12% bracket?

Thanks

Howard