A married couple file a joint return in the current year. They have AGI of $$92,000$ and the husband is an active participant in a retirement plan through his employer. The wife does not work outside the home, as she is currently caring for their children, ages $4,2$ and $6$ months. What is the maximum traditional deductible IRA contribution on their joint return for $2023?($The $2023$ MFJ phase out range for a deductible IRA contribution is $$116,000-$$$136,000$ for a spouse contributing and covered by a plan. It is $$218,000-$ $$228,000$ for a spouse contributing and not covered by a plan.$)$

$$0$

$$6,500$

$$22,500$

$$13,000$