Ester, 55, is single. She has earned income. Her modified AGI is $62,000. She is considering contributing $6500 to her IRA account or Roth IRA account. All the following are correct, except:

a) If she is covered by a retirement plan at work for the tax year, her contribution of $6500 to her traditional IRA is fully deductible.

b) She can split the funds between the traditional IRA account and the Roth IRA account if the total amount does not exceed $6500.

c) She can contribute $6500 to her Roth IRA account; however, it is not deductible on her tax return.

d) Ester plans to work until she is 75 years old. She can continue to contribute to her traditional or Roth IRA as long as she has earned income.