Evander, single and age 54, is a participant of his employers qualified profit-sharing plan. For the current year he received a forfeiture allocation of $25, but the employer did not make any other contribution for the year. Evander would like to make a deductible IRA contribution. If Evanders AGI is $79,000 (all comprised of W-2 earnings and portfolio income), what is the maximum deductible IRA contribution Evander can make for 2021?

0.

$3,000.

$6,000.

$7,000.