My wife and I not contributed to our Roth IRA this year, thinking we would be over the $160k/year MAGI income limit. We have now figured out that isn't going to happen. Our ~ MAGI will be about $148k. So, should we take money out of one of two mutal funds (VGIRX) we have been putting $100/month in for many years (triggering somewhat of a small tax event) to take full advantage of the Roth. The balance in VGIRX is $10,000.