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I'm a noob myself, but my answers to your questions would be:
1) I would say your BR is whatever money you have available right now that you are prepared to risk (and possibly lose) playing poker with, no matter where it is sitting at any particular time. Most would have it deposited, but you don't necessarily need to because you shouldn't be playing with more than 5-10% at any one time anyway.
I wouldn't include any money you think you might get but don't have yet, or that you can't afford to lose. You need to eat, drink, catch public transport, go out, etc, right? Don't include that. For me, I took $50 as my first (and only) deposit and that (whatever I build it into) is my roll.
2) There have been plenty of opinions expressed on this, but my view is that you move up when you have the roll AND you are confident you can comfortably beat the level you're leaving. I think the second part varies from player to player. 5ptBB/100 over 20K suggests you're probably ready to at least take some shots at the next level if you have the roll. I would. Remember if you find you're not comfortable, you can move back down again.
One good piece of advice I read (can't remember who or where) was that if you have the roll but aren't happy with your winrate at the lower level, set yourself another 10K or 20K or whatever hands at that level and try to beat it for more. If you don't improve enough, do it again. Move up when you're happy with it.
Hope that helps.
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