Which of the following statements, pertaining to Roth IRAs, is (are) correct? I. Contributions to Roth IRAs are tax-deductible. II. Allowed contributions to Roth IRAs are phased out for taxpayers whose adjusted gross incomes exceed certain limits. III. A distribution from a Roth IRA is not includible in the owner's gross income if the distribution is a return of the owner's contribution. ll only I and II only OI, II, and III II and III only I and III only