38. Antoni (age 52) and Diana (age 48) are a married couple. Antoni is covered under a qualified retirement plan at his job and earned $90,000 in 2021. Diana is employed as a business consultant and earned $30,000 but is not covered under a qualified retirement plan. They file a joint return; have interest and dividend income of $25,000. What is the maximum amount of tax deductible contributions that may be made to a traditional IRA? A) $0 B) $12,000 C) $6,000 D) $13,000