When Deciding Whether to Invest in a Traditional IRA or a Roth

When deciding whether to invest in a traditional IRA or a Roth IRA one would consider all of the following, except

A) the amount of income you expect to have during retirement.
B) whether you are covered by an employer-sponsored retirement plan and, if so, how much income you earn.
C) the marginal income tax rate you expect to have during retirement.
D) whether you want the money to accumulate tax-free or not.