When would it be wise to select withdrawals from a Roth IRA or reverse mortgage line of credit instead of from a fully deductible IRA?

A$)$ it is standard practice to use all tax$-$free assets to fund retirement spending prior to withdrawing money from a taxable account like a traditional IRA.

B$)$ when the client was in a low income tax bracket.

C$)$ when the retirement portfolio had experienced major losses.

D$)$ when the traditional IRA had experienced major gains.