Which of the following is an advantage of designated Roth accounts compared to Roth IRAs?
A) Employers are required to make designated Roth accounts available to employees, unlike Roth IRAs.
B) There is no income tax on contributions to designated Roth accounts.
C) Contributions to designated Roth accounts are made with pretax, not after-tax, earnings.
D) Contributions to designated Roth accounts are not limited by the owner's modified adjusted gross income.