hillary is single and earns $28,000 annually. she is not covered under her employer ?s retirement plan. which of the following describes her ability to establish a traditional ira and the tax treatment of her maximum contribution? a. hillary ?s contribution will be fully tax deductible. b. hillary ?s contribution will be partially tax deductible. c. hillary may make a contribution, but no portion of the contribution is tax deductible. d. hillary is not eligible to establish a traditional ira, so no contribution can be made.