Can I Contribute to a Roth IRA on January 2nd?

He has two options at the beginning of the year because it sounds like he wants to basically contribute on January 2nd. Markets not open on January 1. He could get whatever the market does for the whole year, but he doesn't really know what his income is going to be until the full income to the end of the year and about $10,000 either way could make or break whether or not he's eligible for that Roth IRA contribution. The only dilemma would be if his income was solo that he that he contributed to a traditional, he got the deduction. Well, it doesn't.