Which of the following accurately describes an advantage of a Roth IRA?

Select one:

a. qualifying distributions are received free of income tax provided a holding period requirement is met.

b. earnings on contributions are exempt from the 10% premature distributions penalty.

c. the AGI limit for converting a traditional IRA to a Roth IRA is the same for single taxpayers and all married taxpayers.

d. the annual contribution limit is unaffected by the amount of any contribution by the same taxpayer to a traditional IRA.