Carlos (age 49) and Carla (age 42) are a married couple. Carlos is covered under a qualified retirement plan at his job and earned $100,000 in 2020. Carla is employed as a teacher's assistant and earned $36,000 but is not covered under a qualified retirement plan. They file a joint return; have interest and dividend income of $10,000. What is the maximum amount of tax deductible contributions that may be made to a traditional IRA ? A) $ 0 B) $6,000 C) $ 12,000 D) $13,000