I am FIREd and now have an AGI of ~$33k. I participate in ACA and get a subsidy based on my AGI. With my deductions, I planned to break even on income taxes this year, as I did last year. However, I recently sold a real estate parcel with a loss of ~$30K. This would make my AGI ~3K for 2016. From a tax planning perspective, should I leave all alone and get back a refund on the health insurance premium, or should I plan some Roth Conversions?