Traditional IRA contributions can be tax deductible or partially tax deductible based on MAGI. In 2014, an individual with a MAGI of up to $70,000 is eligible for at least partial deductibility. There are no income limits on who can contribute to a traditional IRA.
When the water heater breaks / leaks whatever the pressure tank is going to loose pressure telling the pump to come on and the pump will run continually as it can not build pressure to shut it off.
The water inside of it doesn't move as quickly, creating an extremely brief void (vacuum) at the bottom. The water does catch up with the glass, and comes crashing down into the bottom. If the force is great enough, the bottle can no longer support the water crashing down, and cracks or breaks at the bottom. Even if the crack is minor, the inertia and weight of the water will break the bottom out of the bottle.