Question $7$

Matthew, Luke, and John are all considering contributing to a Roth IRA. Which of the following individuals is not permitted to contribute to a Roth IRA this year?

John, age $75,$ who earns $$35,000$ as a part$-$time engineering consultant $-$ self$-$employment income.

Luke, age $60,$ who was divorced in $2016,$ receives unemployment compensation, and receives alimony of $$12,000$ per year.

Matthew, age $37,$ who earns $$92,000$ as a physical therapy technician and is a participant in his employer's qualified plan.

All the above can make a Roth IRA contribution.