1 First contributed directly to the Roth IRA. 2  Rolled over a Roth 401(k) or Roth 403(b) to the Roth IRA.  Converted a traditional IRA to the Roth IRA.
So there's: 2 Cups in a Pint. 2 Pints in a Quart. 4 Quarts in a Gallon. And so two C's fit inside a P, two P's fit inside a Q, and four Q's fit inside a big, enormous G.. It's like the woman who swallowed a fly for cups and quarts!
30 Quarts are equal to 7.5 gallons, or 7 gallons and 2 quarts.   Since there are 4 quarts in a gallon, we can divide 30 by 4 to get  7.5.