Among all the one that is not an adjustment to total income in arriving at adjusted gross income is contributions to a ROTH IRA. Hence, Option C is correct.
What is a gross income?
Gross income, before any deductions or taxes, is the total of all wages, salaries, profits, interest payments, rents, and other sources of income for both families and individuals.
The opposite of gross income is net income, which is the gross income less all taxes and other deductions.
Items like tuition costs, interest on student loans, alimony payments, and contributions to retirement accounts are all considered adjustments to income.
Therefore, Option C is correct.
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