All of the following taxpayers are covered by an employer$-$sponsored retirement plan. Who is eligible to make a fully deductible contribution to their traditional IRA for $2023?$

Alison. She will use the single filing status. Her modified adjusted gross income $($MAGI$)$ for the year is $$81,050.$

Nick. He will use the head of household filing status. His MAGI is $$83,000.$

Robyn is married and lived with her spouse all year. She chooses to file a separate return. Her MAGI is $$18,500.$

Travis is married and files a joint return with his wife, Sarah. The couple's MAGI is $$103,500.$

Mark for follow up