Clark pays his former spouse, Cheryl, $48,000 in cash annually as alimony as required by their divorce decree, which was finalized seven years ago. Other than $6,000 of taxable investment income during the tax year, Cheryl does not work and has no other income. She is age 52 with no dependents. During the 2023 tax year, she contributed $5,000 to her traditional IRA. How much of this IRA contribution is deductible?