Evelyn and Robert Beaudreau finalized their divorced on January 2, 2019. During the current year, Evelyn will receive $28,120 in alimony payments and $46,000 in child support. In addition, she will earn $38,880 at her job and her AGI will be $68,000. Assuming Evelyn is an active participant in the company plan, what is the maximum deductible contribution she can make to her IRA?

$0

$848

$2,200

$6,000