21. Bill and Beth are both 56 years old and file a joint return. Bill is covered by a retirement plan at work, but Beth is not covered by a plan at work. Bill's salary was $60,000. Beth's salary was $60,000. What is the maximum "deductible" amount that Beth may contribute to her IRA assuming they file a joint return? $0 $4,800 $7,000 O $2,100