Do You Know if You Have Too Much Income?

I'm single, and i am on widow spouse benefits until aged 70. The rational is that i don't want to spend my cash reserves when i'll need it to live off until age 72. I was planning on converting the annual hundred thousand dollars from my traditional irays and putting in 75 thousand dollars to the roth iray,. So the brokrage house can remit my estimated taxes of 25 thousands dollars to the ires. It's my understanding that the five year rule still applies for each rothcon is that correct? If i pay taxes out of my living expenses fund, i'll need to withdraw money from my wroth and then pay taxes on their earnings. What