Aubrey Beck is single, covered by an employer retirement plan, and she contributed $4,000 to a new Roth IRA on June 16, 2023. On December 29, 2023, she determines that her 2023 modified AGI will allow a full traditional IRA deduction. On that same date, Aubrey recharacterizes the Roth IRA contribution as a traditional IRA contribution and has $4, 200, the balance in the Roth IRA account ($ 4,000 contribution plus $200 related earnings), transferred from her Roth IRA to a traditional IRA in a trustee-to-trustee transfer. Aubrey can deduct what amount as a traditional IRA contribution on her 2023 Form 1040? A. SO B. $2,000 C. $4,000 D. $4,200