Jane is 24 and works full-time. She contributes monthly to a Roth IRA and a Roth 401(k) that does not include a matching contribution. Which of the following statements is most accurate under current law?

• A.

  Jane's contributions to her Roth IRA and Roth 401(k) reduce her current income tax liability.

• B.

  Jane may only withdraw funds from the Roth IRA and/or Roth 401(k) after age 59 1/2.

• C.

  Any withdrawals Jane makes from the Roth IRA or Roth 401(k) after age 59 1/2 will be exempt from federal income taxes.