Which of the following statements is correct when a taxpayer has an excess contribution that results from making deductible contributions to her traditional IRA and nondeductible contributions to her Roth IRA during the same year? The excess contribution amount is determined from the designated Roth IRA contributions and then from the Roth IRA O A The excess contribution amount is determined from the earliest contributions, regardless of which IRA received them O B. The excess contribution amount is determined from the latest contributions, regardless of which IRA received them . The excess contribution amount is determined from the Roth IRA contributions and then from the traditional IRA. O D