Martha and Rob, a married couple, under 50 years of age, have adjusted gross income on their 2020 joint income tax return of $45,000, before considering any IRA deduction. Martha and Rob have no earned income. What is the amount of Martha’s maximum deductible IRA contribution?
a. $2,700
b. $3,500
c. $6,000
d. $12,000
e. $0