Help please! Im in between answers C and D

The taxpayer covered by an employer retirement plan in 2020 who may NOT deduct any of their traditional IRA contribution is: Nico, who files single with modified adjusted gross income of S63,300. Hannah, who files as head of household with modified adjusted gross income of $61,400. Kayla, who files single with modified adjusted gross income of $76,300. Brendyn, who files as a qualifying widower with modified adjusted gross income of $72,800%