Contributions to a Roth IRA:I.May be rolled－over from a regular IRA in a nontaxable tran

Contributions to a Roth IRA:

I.May be rolled-over from a regular IRA in a nontaxable transaction.

II.May be tax deductible.

III.Are not taxed when withdrawn if they have been in an established account for at least five years and the taxpayer is at least 591/2 before withdrawals are made.().

A、Only statement I is correct

B、Only statement II is correct

C、Only statement III is correct

D、Statements I, II, and III are correct