lower vs. higher cap gains for Roth conversion
I'm selling after-tax funds and can choose either lower or higher long-term cap gains shares. I'm not cap gain harvesting, I'm spending it. I'm tempted to sell lower gain funds and convert more to Roth. Either way my taxes are the same today (0% Fed). I like the idea of reducing RMDs and IRMAA down the road, but it also feels like somewhat of a wash, because I'd be delaying higher cap gains.
The numbers are relatively small, so maybe it doesn't really matter. For example, sell $20k after-tax funds with either $2k or $6k long-term cap gains. If I choose $2k, I'd convert an additional $4k to Roth.
Suggestions? Is there a widely accepted consensus on this type of thing?