I want to start my wife's back door roth IRA and get 7k in before the end of the year. She has 14k of unrealized gains in stock. 9k worth was purchased more than 1 year ago. Should we sell 7k of the oldest stock (with long term gains) to start her roth or take from our emergency fund (which has about 10k more than the 6 months we need). Apologies if I’m wrong!