All of the following are true with regard to a Roth IRA except:

A$)$ The same contribution amount limits apply to both Roth IRAs and traditional IRAs.

B$)$ Contributions to Roth IRAs are never tax deductible.

C$)$ A traditional IRA cannot be converted $($or rolled over$)$ to a Roth IRA.

D$)$ Contributions to existing Roth IRAs must be made by the original due date of the tax return.