Diane, single, works for a company that does not have a retirement plan. Diane is considering making contributions to a Roth IRA. Which of the following is a condition for making contributions to a Roth IRA?

a) The taxpayer must have burned taxable income during the year and is not reached age 70 1/2 by the end of the year.

b) her only source of earnings was from a pension, and she was under the age of 70 1/2 at the end of the year.

c) The taxpayer must have earned taxable income during the year and has not reached 59 1/2 by the end of the year.

d)The taxpayer must have earned taxable income during the year, and the modified AGI must be less than $135,000.