Katrina, aged 32, is single and is not covered by another qualified plan. Her AGI is $124,000 in 2018. Click here to access Concept Summary 9.4 Rounding instructions: Do not round intermediate computations In 2018, she can a make a deductible contribution of 5,500 V to a traditional IRA or a nondeductible contribution of 4300 X to a Roth IRA. Traditional Roth IRA Deductible IRA $5,500 Yes Yes $63,000 single; $101,000 joint Yes, for entire distribution Yes Nondeductible IRA 5,500 $5,500 Yes Yes $120,000 single; $189,000 joint No, if satisfy 5-year holding period N/A Yes, for the earnings portion Yes ge Yes, with excepiYes, with exceptionsYes, with exceptions