Taxpayers Often Have to Decide Between Contributing to a Traditional

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

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