A) $12,000

B) $10,000

C) $8,000

D) $6,000

For 2022 , Val and Pat (both age 40) filed a joint return. Val earned $55,000 in wages and was covered by his employer's qualified pension plan. Pat was unemployed and received $4,000 in alimony payments for the first four months of the year before remarrying. The couple had no other income. Each contributed $6,000 to an IRA account. The allowable IRA deduction on their 2022 joint tax return is