Jay would like to begin saving for retirement. His current job does not offer a retirement plan. He believes that his personal income tax rate is going to be much higher in retirement than it is today. Therefore, he should consider opening a $\_\_\_\_\_\_\_\_\_\_.$

a$)$ Traditional IRA

b$)$ Roth IRA

c$)$ Roth $401($k$)$

d$)$ Roth SIMPLE IRA