1. Juanita Mariposa is considering the possibility of using a Roth IRA to fund her retirement. Explain the following about Roth IRAs:
2. 1. Do Roth IRA contributions receive favorable tax treatment in the year that they are made? If so, describe it.
   2. How is income on Roth IRAs taxed during the accumulation period?
   3. When is the earliest that Juanita can begin liquidating her Roth IRA without incurring a penalty?
   4. Will Juanita face a penalty if she does not withdraw funds from her Roth IRA during her lifetime?
   5. Explain the income tax treatment on Roth IRA distributions if Juanita withdraws funds from her IRA when she reaches age 70.