Which of the Following Statements Concerning Traditional IRAs and Roth

Which of the following statements concerning traditional IRAs and Roth IRAs is true?

A) A taxpayer may contribute to a Roth IRA at any age but a taxpayer is not allowed to contribute to a traditional IRA after reaching 70½ years of age.
B) The annual contribution limits for a traditional IRA and Roth IRA are the same.
C) Taxpayers with high income are allowed to contribute to traditional IRAs but not to Roth IRAs.
D) All of these are true statements.