Covered Call - Updating my approach

I did/doing CoveredCall or CoveredStock using stocks that are below $10. Eventhough I was picking strong stocks and making approximately 10%, the dollar amount was small.
I am not worried about the commisions. TOS commisions are very affordable when compared to other well know brokers.
Now my aim is to get more dollar amount in the option sold (bcos time premium ofcourse). This means I need to look for stocks with higher sticker price. After much thinking and doing a reality check, I came to conclusion that I can afford only stocks < $45.
One stock which I found was TDSC. This is a fundamentally good stock. There is a very good reason it went from 17 to 45. The May 45 options had very good time premium. But by the time I put some time into the DD, it went from 43 to now 55 (in matter of days).
The reason I am looking for stocks between $20 and 45 with above average Imp. Volatality is the Time Premuim portion. example, TDSC ATM strikes has good extrinsic value.
TDSC has now went out of my buy range.
CRR is another one. awesome Extrinsic values for two months ahead options. But well out of my reach.
Looking at MDVN, ASYS. May options and ATM strikes have decent extrinsic value.

Covered Calls & Roth IRA

I plan to play with more covered calls using options expiring in two to six months. If executed correctly by picking a safe stock, I should be able to manage to get 4 to 10% on invested money after commissions.

Right now I am doing these covered calls in regular brokerage account. But doing this in regular stock account will make me pay high capital gains(< 1 year holding).
I need to avoid these capital gains. How? Do these covered calls in my regular IRA.
But if I do this in IRA account, I will be paying taxes when its time to withdraw. which is not good too :)
Right now money in this IRA is not much(<12,000). So I made the decision to convert this IRA account to Roth IRA.
I should have done this last year to split taxes into two years but my regular IRA is not much, so nothing is lost I think ;)

****The Roth IRA (Roth Individual Retirement Account) is a powerful, “tax advantaged” investment product. The number one benefit of the Roth IRA is that individuals are able to grow and withdraw their "wealth" tax free. ****

1. If I contribute $5,000 to my Roth IRA this year, am I able to write it off on my income-tax return?
Answer is no.
2. What about commisions I pay to buy/sell stocks in Roth IRA. Can I deduct in taxes.
No. Commissions generated by trades inside a tax-qualified account such as Traditional or Roth IRAs don’t matter. Since you are not tracking capital gains or losses within these accounts there is no deduction for these fees from a tax perspective.
3. Advantages of Roth.