Travis, age 25, graduated from college and obtained a position as a tax accountant. He is ineligible to participate in his employer’s retirement plan for one year.

a. Assume that Travis has a starting salary of $55,000 for 2015 and does not participate in the employer's retirement plan. Is Travis eligible to establish a traditional tax-deductible IRA? Explain your answer.
b. Assume the same facts in (a). Is Travis eligible to establish a Roth IRA? Explain your answer.