8. A 42-year-old single taxpayer earning a salary of $138,000 a year can make which of the following IRA contributions if he is not covered by a plan at work?

a.$6,000 to either a traditional IRA or a nondeductible IRA, but no contribution is allowed to a Roth IRA

b.$6,000 to either a traditional IRA, a Roth IRA, or a nondeductible IRA

c.$6,000 to a Roth IRA only

d.$7,000 to either a traditional IRA, a Roth IRA, or a nondeductible IRA