One advantage of using a Roth IRA to hold equity investments is what?

A: The fact that the account owner's heirs usually will not owe any federal income taxes on accumulated gains still in the account.

B: The tower tax rates on long-term capital gains.

C: The deferral of taxes on gains from setting appreciated equity investments within the account.

D: The lower tax rates on a return expected for equity investments as opposed to fixed-income investments.