Which of the following statements regarding iras is false? a taxpayers who participate in an employer-sponsored retirement plan may be allowed to make . deductible contributions to a traditional ira. bthe ability to make deductible contributions to a traditional ira and nondeductible contributions to a . roth ira may be subject to phase-out based on agi. c. a taxpayer may contribute to a traditional ira in 2016 but deduct the contribution on her 2015 tax return. dtaxpayers who have made nondeductible contributions to a traditional ira are taxed on the full . proceeds when they receive distributions from the ira. dtaxpayers who have made nondeductible contributions to a traditional ira are taxed on the full . proceeds when they receive distributions from the ira.