Question ID: $1620947$

Which of the following individuals could make tax$-$deductible contributions to a traditional IRA regardless of their modified adjusted gross income $($MAGI$)?$

A$)$

Sara works for a Section $501($c$)(3)$ tax$-$exempt organization, and she participates in the Section $403($b$)$ plan her employer sponsors.

B$)$

Gary is self$-$employed and contributes the maximum to a SEP IRA plan he has for himself and his employees.

C$)$

Janice, a single taxpayer earning $$130,000$ per year, defers $$10,000$ to her employer$$s Section $401($k$)$ plan.

D$)$

Max is employed full time and participates in his employer$$s Section $457$ plan.