Practice question on the Roth IRA

Let's see if you're ready for a question based on the changes to the Roth IRA account in 2010:

An individual filing singly and earning $201,500 in 2010 is able to do which of the following?
I. make a non-deductible contribution to a new Roth IRA
II. make a maximum deductible contribution to an existing Roth IRA
III. make a maximum non-deductible contribution to an existing Roth IRA
IV. convert a Traditional IRA account to a Roth IRA after paying taxes on the account balance

A. I, III
B. III, IV
C. I, II, III
D. IV

EXPLANATION: as I wrote in another post, the only thing that changes for Roth IRAs in 2010 is that an individual who makes what the IRS considers a high income can convert a Traditional IRA to a Roth IRA after paying ordinary income tax rates on the entire balance. Can he also contribute to the Roth? No. And no one ever makes deductible contributions to a Roth IRA. The answer is . . . d