Beth Is a Recent College Graduate Who Has Just Entered

Beth is a recent college graduate who has just entered the job market. She is trying to determine the right amount to invest in her retirement. Which factor of investing in retirement plans might convince her to invest a relatively higher amount?

A) She will pay taxes on the earnings that go toward retirement plan assets to avoid having to pay them when she retires.
B) She can make contributions to qualified retirement plans before tax.
C) She can withdraw money from her retirement plan at any age without withdrawal penalties.
D) Her earnings on retirement plan assets will never be taxed.
E) When she withdraws her retirement funds, she will pay a lower tax rate than she would have paid at the time of investment.