A. You need to consider two tax rates - your current tax rate and future tax rate and decide whether it's wise to make any year end Traditional IRA conversion decision.
If you just retired this year, or your income declined significantly this year, it is probably a good idea to convert funds in your traditional IRA account to a Roth IRA account because you will have to pay tax on the converted amount (assume it was made before tax), but all of your future earnings are tax free.
Please note, you need to be at least 59.5 years old and have owned the Roth IRA account for at least five years when you withdraw money from it in order to be tax free.
Also, it's best to pay the conversion related tax using the money outside of traditional IRA so you can maximize your tax free potential.