Ephrain, a single taxpayer, has AGI of $70,000 and contributes $5,000 per year to a Traditional IRA for many years. Arthur is also a single taxpayer with$70,000 of AGI per year, and he contributes $5,000 per year to a Roth IRA over the same time frame. Neither man has a retirement plan at work. Each man retires at age 65 and starts to withdraw $10,000 per year from his IRA.Compare the tax treatment of Ephrain's and Arthur's contributions to their respective IRAs and the later distributions from those IRAs.