During 2018, Asmita , who is single and is covered under a pension plan at work, contributes $5,500 into a Roth IRA. If her AGI is $62,500, which of the following is true?

A) None of the contribution is deductible.

B) All of the contribution is deductible.

C) She must withdraw all of the contribution immediately since she is covered under a plan at work.

D) Only 75% of the contribution is deductible since her AGI exceeds $60,000 by $2,500 and her maximum contribution is phased out by 25%.

Sam (age 53) and Hy (age 50) are a married couple. Sam is covered under a qualified retirement plan at his job and earned $192,000 in 2018. Hy is employed as an Administrator and earned $38,000 but is not covered under a qualified retirement plan. They file a joint return; have interest and dividend income of $16,000. What is their maximum for AGI deduction for contributions to a traditional IRA?

A) $0

B) $5,500

C) $11,000

D) $13,000