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 teachers 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

LABEL AND SHOW ALL WORK.