9.3 Robin and Robbie, both age 45, are married and filed a joint return for 2013. Robbie earned a salary of $90,000 in 2013 and is covered by his employers 401(k) plan. Robbie and Robin earned interest of $30,000 in 2013 from a joint savings account. Robin is not employed, and the couple had no other income. On April 15, 2014, Robbie contributed $5,500 to an IRA for himself and $5,500 to and IRA for Robin. The maximum allowable IRA deduction on the 2013 joint return is: Please show work for full credit.

a. $1,500

b. $5,500

c. $4,500

d. $11,000