10. Reverend Smith and his wife Jane file a joint return. Reverend Smith is 51 years old and Jane is 49. Reverend Smith receives $65,000 in salary and is covered by a retirement plan at work, while Jane does not have a job. Their modified AGI is $65,000. What maximum deductible amount may each of them contribute to a traditional IRA? a) Reverend Smith cannot contribute since he is covered by a retirement plan at work. Jane can contribute up to $5,500. b) They can contribute up to $5,500 each. c) Reverend Smith can contribute up to $6,500, while Jane can contribute up to $5,500. d) Reverend Smith can contribute up to $6,500, while Jane cannot make a deductible contribution since she has no earned income