$5$Q$19$ Patrick and Sandy, who are both age $45,$ are married and file a joint income tax return for the current year. Patrick is a selfemployed lawyer who earns $$140,000$ of Schedule C income and pays $$19,782$ in self$-$employment tax. Sandy is not employed outside the home. What is the maximum deductible IRA contribution Patrick and Sandy can make, if any, for $2023?$

a$.$ $$6,500.$

b$.$ $$15,500.$

c$.$ $$0.$

d$.$ $$13,000.$

$5$Q$23$ Martha has inherited a traditional IRA from her mother last year that contained no after$-$tax contributions. She would rather not take the required minimum distributions but instead roll the distributions over into her own IRA to save for her own retirement and avoid paying income tax. Which of the following statements is CORRECT?

I. To minimize current taxation, Martha should execute a direct transfer of the entire IRA into an inherited IRA.

II$.$ Martha should direct the IRA trustee to make an annual direct transfer to her own traditional IRA of the required minimum distributions so the distributions remain nontaxable.

a$.$ Neither I nor II$.$

b$.$ I only.

c$.$ both I and II$.$

d$.$ II only.