10. H (age 50) and W (age 48) are married but only W is employed. She is not covered by a retirement plan at work. She earns $75,000 during the year and they have combined AGI of $78,000 before any IRA contribution. In 2017, the maximum amount together they may contribute to tax deductible IRAs is

A) $5,500.

B) $6,500.

C) $11,000.

D) $12,000.