George's 401(k) has just been changed to allow Roth elective deferrals. Which of the following does a Roth 401(k) plan have in common with a Roth IRA?

I. They both are phased out for higher income earners. II. Withdrawals after age 59 are tax-free if the account is at least five years old. III. Contributions are not deductible. IV. They are both subject to RMDs for retirees starting after attaining age 72.

	a.	I and IV.
	b.	I and II.
	c.	II and III.
	d.	II and IV