5. Which of the following is considered an active participant for determining the deductibility of traditional IRA contributions this year? 1. A participant in a defined benefit pension plan who has just satisfied the eligibility requirements and entered the plan in the past 6 months 2. A participant in a traditional Section 401(k) plan who is currently not making elective deferrals but has $100 of forfeitures reallocated to her account this year 3. A highly compensated employee with a $500,000 account balance in a profit-sharing plan for which the plan earnings this year are $35,000 but no employer contributions or reallocated forfeitures were added this year 4. A self-employed professional with no employees maintaining a simplified employee pension (SEP) with a $10,000 account balance funded by a 20% contribution 2 years ago plus earnings A. 1 and 2 B. 2 and 3 C. 1 and 4 D. 1, 2, 3 and 4