My 26 year old niece quit her job in late summer last year to pursue an education in nursing. She had been working for 3 years at a small company that provided a 401k with a match, which she participated in for all 3 years while employed with them. Her salary was like $45k. I haven't reviewed her statements but asked about her expense ratios on her funds and they are high. I think she should roll her 401k into a traditional IRA, but was thinking that because she did have income last year before quitting, could she roll $6k of that 401k into a Roth and pay the taxes (her tax rate is low for 2021). Is that allowed?