4. Travis, age 25, graduated from college and obtained a position as a tax accountant. He is ineligible to partici- pate in his employer's retirement plan for one year. a. Assume that Travis has a starting salary of $60,000 for 2018 and does not participate in the employer's retirement plan. Is Travis eligible to establish a tra- ditional tax-deductible IRA? Explain your answer. b. Assume the same facts in (a). Is Travis eligible to establish a Roth IRA? Explain your