Client has traditional (deductible) IRA with $8,000. Client has 401(k) with $300,000. Income too high for Roth in 2019. Just rolled the $8,000 Traditional IRA to the 401(k) on 6/23/2020. Can client utilize backdoor Roth IRA for 2019? I wanted to make sure the conversion from newly established non-deductible IRA to Roth (that will be completed in the next wee)k will not include the $8,000 Traditional (deductible) IRA.