A. The answer is it depends what's your use of the saved money.
1. Leave to beneficiaries
If you don't see the need for the money and are simply saving money for the ultimate beneficiaries, then the Roth makes sense.
2. Need retirement income
If you need the money for your own retirement use, then the decision on IRA or Roth IRA depends on the tax bracket when you start the distribution.
Also, don't forget the IRA tax impact (RMD from IRA would be considered as your income) on social security benefits. If your total annual income is above $44,000, then 85% of Social Security becomes taxable.