Which of the following is a restriction on IRAs? Question 13 options: A) No IRA deduction is allowed to an individual who attains age 70 or older within the taxable year. B) Contributions of property, such as an insurance policy, are permitted. C) Contributions can't come from self-employment or taxable alimony received by a divorced spouse. D) Married couples cannot file a joint return to make a higher level of deductible IRA contributions