You must have earned income to make an IRA contribution, or if married filing jointly your spouse must have earned income. And your modified AGI cannot be too high to make a Roth contribution.

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• I assume that these are not distributions to a non-spouse beneficiary from an inherited IRA.  You can only roll over one of these without violating the one-rollover-per-12-months rule.  Since the distributions were all equal amounts and because the rollover deadline for those of these distributions that occurred on or after February 1, 2020 has been extended by the IRS to July 15, it would make sense to roll over the February distribution.  That results in the earliest expiration of the one-year window during which any distributions made would not be eligible for rollover.
• For the March and April distributions you could deposit these into a Roth IRA as Roth conversions.  Roth conversions are disregarded with respect to the one-per-12-months rollover limitation.  If you have a qualified retirement plan like a 401(k) that will accept rollovers, you could instead roll the March and April distributions over to that plan since rollovers to qualified retirement plans are similarly disregarded with respect to the one-per-12-months limitation.
• You can roll over or convert the entire gross amount.  For a rollover, if you roll over less than the gross amount, the portion of the gross amount not rolled over will remain subject to taxation.  If your total withholding, including the amount withheld from the distribution that you roll over, is more than your 2020 tax liability, you’ll get a refund of the excess withholding when you file your 2020 tax return.
• Regarding the January distribution, if the IRS later provides relief from the 60-day deadline for rollovers of any distributions that occurred in January, you’ll also be able to convert that distribution to Roth or roll it over to a qualified retirement plan.

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