Ms. Sturm owns a tax-deferred retirement account with a $200,000 current balance. She intends to roll over this balance into a new Roth IRA before the end of the year. Ms. Sturm's current marginal tax rate is 35 percent. Compute Ms. Sturm's tax cost of converting her existing retirement account to a Roth IRA and the after-tax rollover if:

a. The existing account is a Section 401(k) plan funded by Ms. Sturm's elective contributions and her employer's matching contributions.

b. The existing account is a traditional IRA to which Ms. Sturm made $38,400 of nondeductible contributions.

Assume the taxable year is 2018.