Beth, Age 51, Has a Traditional Deductible IRA with an Account

Beth, age 51, has a traditional deductible IRA with an account balance of $221,419 of which $160,400 represents contributions and $61,019 represents earnings.In 2012, she converts her traditional IRA into a Roth IRA.What amount, if any, must Beth include in her gross income in 2012?

A) $0.
B) $61,019.
C) $160,400.
D) $221,419.
E) None of the above.