hi! please help solve 2 questions, thanks!

Peter and Jill are married and file a joint return. In 2020. Jill was a media relations manager for a large firm and earned $98.000; Peter owns a graphic design business that showed a net profit of $500 for 2020. In 2020, Jill was covered by an employer's plan and Peter was not. Their annual gross income was $201.000. What is the maximum deductible amount that Peter can contribute to a traditional IRA? . $6,000 OB $3,000 C. $500 OD $0 Which of the following is true regarding contributions to a Roth IRA? A. Contributions may be deducted If you are not covered under a retirement plan. B. Contributions may not be deducted, but earnings are taxable when distributed. C. Contributions may be deducted if you are within certain income limits. O D. Contributions may be made regardless of age, provided other requirements are met