Darlene, age 35 and Devin, age 36, are married. Darlene earns $48,000, and Devin earns $41,000. Their adjusted gross income is $97,000. Darlene's employer provides her with a qualified pension plan: Devin's does not. What is Darlene and Devin's maximum combined IRA contribution and deduction amounts? Contribution. Deduction O $12,000 $10,725 O S12,000 $12,000 $12.000 $6,000 O $12,000 $8,000 O $12,000 $5,000