Taxpayers Often Have to Decide Between Contributing to a Traditional

Taxpayers often have to decide between contributing to a traditional deductible IRA or a Roth IRA.In making the comparison between the two IRAs,which models should the taxpayer use?

A) $\begin{array}{|l|l|}\hline\text { Traditional } IRA& \text { Roth IRA } \\\hline \text { Deferred Model } & \text { Pension Model }\\\hline\end{array}$
B) $\begin{array}{|l|l|}\hline\text { Traditional } IRA& \text { Roth IRA } \\\hline \text { Exempt Model } & \text { Deferred Model }\\\hline\end{array}$
C) $\begin{array}{|l|l|}\hline\text { Traditional } IRA& \text { Roth IRA } \\\hline \text { Pension Model } & \text { Deferred Model }\\\hline\end{array}$
D) $$\begin{array} {| l | l |} \hline\text { Traditional IRA } & \text { Roth IRA } \\\hline \text { Pension Model } & \text { Exempt Model } \\\hline\end{array}$$