John is a very smart professional. However, he agreed to personally guarantee a real estate development loan. Unfortunately, the project has been stalled and John has to pay the interest, which amounts to $45,000 per month? There appears to be little hope for John avoiding bankruptcy. Which of the following assets is not protected from creditors by federal bankruptcy?

(a) SEP IRA

(b) Private 457(b)

(c) Roth IRA

(d) IRA inherited from his father seven years ago.