13. Which of the following strategies allow an individual to receive a tax deduction (federal) in the current period and potentially receive tax free income in the future?

I. Contribute to a Roth IRA and qualify for the Retirement Savings Contribution Credit.

II. Contribute to a 529 plan and receive qualified distributions tax free.

III. Contribute to a traditional IRA and qualify for the Retirement Savings Contribution Credit.

IV. Contribute to a Health Savings Account and take qualified distributions in the future.

I & IV only

I, II, III, & IV

I, III, & IV

IV only