Steps to reproduce on regtest:

```
converttopsbt 02000000000101ab73dba46508bacdb49a988ddd74bc9d39c9cb7e057af060ca8c6b6861e28e3c0300000000feffffff02b828d0b20000000017a914d1954862afd728fbb055149002958e1d1b9e1f0b8700ca9a3b0000000017a91442170ccb3441cff1723af9afab6f2553103e1d578702473044022077380c6e16496d9905aef120694c329be51522847cb5d53fa74b94698c95678d02202d32c46e0e17420a83dee830fefda7d40529182f5d82be47c2b49a7b83214ab50121026d483d6628dcc3ef6e3ab9ed4937c452c263c7e0ac80eb4be97426d5da8f640500000000
```
or 
```
converttopsbt 02000000000101ab73dba46508bacdb49a988ddd74bc9d39c9cb7e057af060ca8c6b6861e28e3c0300000000feffffff02b828d0b20000000017a914d1954862afd728fbb055149002958e1d1b9e1f0b8700ca9a3b0000000017a91442170ccb3441cff1723af9afab6f2553103e1d578702473044022077380c6e16496d9905aef120694c329be51522847cb5d53fa74b94698c95678d02202d32c46e0e17420a83dee830fefda7d40529182f5d82be47c2b49a7b83214ab50121026d483d6628dcc3ef6e3ab9ed4937c452c263c7e0ac80eb4be97426d5da8f640500000000 false
```

Further reading: #13738
std::set<int> setSubtractFeeFromOutputs;
    if (!options.isNull()) {
      if (options.type() == UniValue::VBOOL) {
        
        coinControl.fAllowWatchOnly = options.get_bool();
      }
      else {
        RPCTypeCheckArgument(options, UniValue::VOBJ);
        RPCTypeCheckObj(options,
            {
                {"changeAddress", UniValueType(UniValue::VSTR)},
                {"changePosition", UniValueType(UniValue::VNUM)},
                {"change_type", UniValueType(UniValue::VSTR)},
                {"includeWatching", UniValueType(UniValue::VBOOL)},
                {"lockUnspents", UniValueType(UniValue::VBOOL)},
                {"feeRate", UniValueType()}, 
                {"subtractFeeFromOutputs", UniValueType(UniValue::VARR)},
                {"replaceable", UniValueType(UniValue::VBOOL)},
                {"conf_target", UniValueType(UniValue::VNUM)},
                {"estimate_mode", UniValueType(UniValue::VSTR)},
            },
            true, true);
        if (options.exists("changeAddress")) {
            CTxDestination dest = DecodeDestination(options["changeAddress"].get_str());
            if (!IsValidDestination(dest)) {
                throw JSONRPCError(RPC_INVALID_ADDRESS_OR_KEY, "changeAddress must be a valid bitcoin address");
            }
            coinControl.destChange = dest;
        }
        if (options.exists("changePosition"))