Which of the following persons could make tax-deductible contributions to a traditional IRA regardless of their modified adjusted gross income (MAGI)? A) Max is 55, employed full time and participates in his employer's Section 457 plan. B) Sara works for a Section 501(c)(3) tax-exempt organization, and she participates in the Section 403(b) plan her employer sponsors. C) Janice, a single taxpayer earning $130,000 per year, defers $10,000 to her employer's Section 401(k) plan. D) Gary is self-employed and contributes the maximum to a SEP IRA plan he has for himself and his employees