10.INSTRUCTIONS:Choose the word or phrase in [ ] which will correctly complete the statement. Select A for the first item, B for the second item, and C if neither item will correctly complete the statement.

[SEPs|ESAs] can be set up to fund the future education cost of a child.

16.A Roth IRA

a. permits you to withdraw your contribution at any time

.b. provides for tax-free earnings if you hold the account 5 years and are 59at withdrawal.

c. is funded with after tax dollars

.d. allows interest or dividends to accrue tax free

.e. all of the above are true.