Why might a military taxpayer want to consider making contributions to the military thrift savings plan while deployed to a combat zone $?$ Nontaxable combat pay is:

A$.$ Subject to FICA taxes, abd contributions to the militarty thrift saving plan can defer FICA tax on at least some of the combat pay.

B$.$ Not included in AGI for purposes of determing taxability of current contributions to the militarty thrift savings plan. Therefore, the taxpayer can pay tax on their current contributiins at a lower rate $.$

C$.$ Not included in adjusted gross incomr $($AGI$)$ for purposes of determining the savers credit. Therefore, the contributions to the military thirft savings plan may increase the tax benefits of saving for retirement.

D$.$ A good source of funds to help the taxpayer increase their tax basis in the military theift savings plan account $.$