Bernadette DeSantis is a 36 year old single woman who earns a salary of $35,000 working in the airline industry. She is not covered by any form of retirement plan and would like to start making contributions to an IRA. However, she does not know whether it is better to open a traditional IRA or Roth IRA. Explain the differences between a traditional IRA and a Roth IRA. Which is the more attractive retirement savings vehicle for Bernadette? Why?