Thank you for the response. So I get it that it's not part of the adjusted gross income and I don't need to consider that for Roth contribution purpose.
A follow up question: If it's not part of adjusted gross income, where does the rollover/conversion amount enter the picture to be taxed, when filing for Form 1040? E.g. in Form 1040 for year 2020 (which should be similar to 2021, 2022): which line should the rollover/Roth conversion amount be entered?