Which statement accurately describes the difference between a traditional IRA and a Roth IRA?

A taxpayer whose AGI is below a certain threshold cannot contribute to a Roth IRA, only a traditional IRA.

A taxpayer must have compensation to contribute to a traditional IRA, but not a Roth IRA.

Traditional IRAs are usually set up through an employer, while Roth IRAs are not.

A qualified distribution made from a Roth IRA is tax$-$free, while distributions from a traditional IRA are often fully taxable.