Will, who is single and age 50 , is employed as a full-time tax accountant at a local manufacturing company where he earns $85,000 per year. He participates in a pension plan through his employer. Will also operates a small tax practice in his spare time during tax season and has net Schedule C income of $8.400. He is interested in establishing and contributing to other retirement plans. Required: What options are available to Will? Will can establish: Keogh Plan only. SIMPLE Plan only. Roth and/or traditional IRA only. Keogh Plan or SIMPLE Plan only. Keogh plan or a SIMPLE plan and a Roth and/or traditional IRA