Herb and Alice are married and file a joint return. Herb is 74 years old. Alice turned 70 on February 3, 2020. Neither are blind. Herb is a retired school teacher, but continues to work part-time as a substitute teacher. Alice is retired. Herb earned $15,000 in wages. They also receive pension and Social Security income and sold some stock. Their combined AGI is $45,000. Both Herb and Alice are U.S. citizens and have valid Social Security numbers. 1. What is the maximum contribution Herb and Alice can make to their traditional IRAs?

	A. $0 because Herb and Alice are both over 70 1/2

	B. $6,000 for Herb and $6,000 for Alice

	C. $7,000 for Herb, because he is over 50, and $0 for Alice because she had no earnings

	D. $7,000 for Herb and $7,000 for Alice