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D is corrent. A distribution from a Roth IRA is treated as first made from contributions, and to that extent, will be a nontaxable return of capital. An individual, under age 50, can make a contribution to both a traditional IRA and a Roth IRA for the same tax year as long as the total amounts contributed do not exceed an overall maximum of $5,000. Contributions to a Roth IRA must be made by the due date for filing the individual’s tax return for the year (not including extensions).
A is incorrect. Contributions can be made to both, but the total contributions are limited to $5,000 ($6,000 with catch-up). 
B is incorrect. The contribution must be made by the due date of the return, not including extensions. 
C is incorrect. The maximum is $5,000 ($6,000 if qualified for a catch-up contribution).