Robert established a Roth IRA and turns 73 this year. Which of the following statements is (are) correct?
a. Roth IRAs have required minimum distributions (RMDs).
b. Contributions to Roth IRAs are tax-deductible.
c. Roth IRAs allow penalty-free withdrawals before age 59½.
d. Roth IRA contributions are not tax-deductible.