The Roth IRA differs from the regular IRA in that:

a. earnings on the account are tax free after five years.

b. contributions may exceed $2,000.

c. deposits must be in federally-insured accounts.

d. funds are only to be used for education expenses.

The answer is a. Earnings on the account are tax free after five years

But for those five years, the contribution to the Roth IRA account is not TAX Deductible, unlike the regular IRA, which is deductible, borderline, both Roth IRA and regular IRA have their own advantages and disadvantages