Does Roth conversion make sense

I am back and forth on this and thought I would see what kind of perspective I could get from here.

I am starting to retire. I am now working part time. I'm 63 and wife is 60 only I am working. Wife was laid off in 2021 during Covid and never went back to work, so she will get a SS at some point.

This year I will fill the 12% bracket and go slightly into the 22% bracket. All of my retirement money is in a 401K. I have a year+ worth of cash on hand, I wonder if a Roth conversion makes sense. I can do about 60K and stay under the IRMAA limit, but it will all be in the 22% bracket. So 13K in additional tax. I can pay that out of my cash on hand. I also thought I might do a full contribution to the roth as well.

I am not sure if saves me anything in taxes because in full retirement once I start drawing SS for me and my wife, along with some annuity income those will pretty much fill the 12% bracket every year. Tax rates are probably going to go up and it seems prudent to have some additional tax free money available. Anything else to consider.