.A 42-year-old single taxpayer earning a salary of $132,000 a year can make which of the following IRA contributions if he is not covered by a plan at work?

a.$5,500 to a Roth IRA only

b.$5,500 to either a traditional IRA or a nondeductible IRA, but no contribution is allowed to a Roth IRA

c.$4,500 to either a traditional IRA, a Roth IRA, or a nondeductible IRA