A taxpayer is currently in the 32% tax bracket and expects to be in the 15% bracket in retirement. The taxpayer wants to have the most after-tax income available in retirement as possible. The taxpayer is deciding what kind of IRA contribution to make. What would you recommend to the taxpayer

Contribute to a traditional IRA

Contribute to a Roth IRA

Contribute to a traditional IRA and reinvest the tax savings from the contribution deduction

Contribute to a Roth IRA and reinvest the tax savings from the contribution deduction