Roth IRAs create tax savings because

	a.	contributions are not tax deductible, but interest accumulates tax free and there is no tax when the money is withdrawn during retirement.
	b.	contributions are tax deductible and interest accumulates tax free, but withdrawals are subject to taxation during retirement.
	c.	contributions are not tax deductible, but interest accumulates tax free, but withdrawals during retirement are subject to taxation.
	d.	contributions are tax deductible, interest accumulates tax free, and there is no tax when the money is withdrawn during retirement.