12. All of the following statements concerning IrA contributions are true exCePTA. Between January 1 and April 15, contributions may be made for the current year, the past year, or bothB. Contributions for the past year may be made after April 15, provided an extension has been filed on a timely basisC. If tax is paid on January 15, the IrA contribution may still be deducted even if not made until April 15D. Contributions may be paid into this year's IrA from January 1 of this year until April 15 of next year

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