The Robertsons,a Couple with an Adjusted Gross Income of $28,500,decided

The Robertsons,a couple with an adjusted gross income of $28,500,decided to contribute the maximum amount possible towards their IRAs even though Mr.Robertson had a pension plan at work.He named his wife as beneficiary of the IRA.What is such a tax strategy called?

A) tax deferral since he'll have to pay taxes later when he withdraws the money
B) tax avoidance since he'll never have to pay taxes on the IRA contribution
C) tax evasion since this is illegal
D) tax ignorance since he can't deduct the contribution anyway due to his pension plan at work
E) income shifting to another person in a lower tax bracket