Question on "AI on traditional IRA to Roth conversion"

感谢楼下 acac  的 帖子 “AI on traditional IRA to Roth conversion”
 https://bbs.wenxuecity.com/tzlc/2161306.html
感觉可以按着AI提供的思路， 按自己的情况计划一个“Yearly Conversion Table”

 

不过， 我有个问题
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Your Annual Conversion Plan (Starting After Retirement):

Establish a Baseline Income: Let's say in retirement you have $50,000/year in other income (pensions, dividends, etc.).

Choose a Target Bracket: You and your advisor might decide that paying a 24% federal tax rate is acceptable to avoid a 35% or 37% rate later. The top of the 24% bracket is $383,900.

Calculate the Conversion Amount:

Target Income: $383,900

Subtract Other Income: -$50,000

Subtract Standard Deduction (Married, 2024): ~$29,200

Annual Conversion Amount: ~$304,700
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为什么是减去Standard Deduction (Married, 2024): ~$29,200？ 不因该是加上它吗？？
感觉上AI不会错。 但为啥要把“Standard Deduction” 加回去哪？？？