Partial conversion of SEP to Roth - what amount can I convert without paying taxes?

[Guest ac_onion]

Because of unusual circumstances, I have not worked in 2003 and have no income from wages. I am single, self-employed. I am not a student. I have close to $30k in a SEP-IRA and would like to convert the maximum amount I can without paying any taxes using the the itemized deduction and the personal exemption. How much can I convert into a Roth Ira? Any road blocks?

P.S. My accountant is not helping me figure this out.

Below are my specifics:

- capital loss carryover to 2003 = (-2500.)

- capital gains = 0.

- mutual fund dividends = 750.

- interest = 30.

- total itemized deductions (including health insurance, medical and dental expenses and personal property tax = 6300.