3) Simone, age 35, made a $6,000 contribution to both her Roth IRA and her traditional IRA in 2019. not realizing that she is required to reduce her contribution to a traditional IRA by the amount contributed to a Roth IRA. What, if any, annual excise tax penalty is assessed until she removes excess contribution? A) Zero B) $360 C) $400 D) $1,500