38. Harry and Louise, a married couple who are both 40 years old, file a joint federal income tax return. Harry earned a salary of $98,000 from his employer in 2019 and is an active participant in its profit-sharing plan. Louise is not employed outside the home. The couple's modified adjusted gross income is $105,000. What is the maximum deductible IRA contribution they can make? A. $0 B. $6,000 C. $11,400 D. $12,000