In 2021, Neil and Jane are married, and both are 40 years old. Their filing status is Married Filing Joint. Neil does not work and has no wage income. Jane is employed, and has $75,000 in wage income. In 2021, Neil and Jane's Adjusted Gross Income is $85,000. Jane is an active participant in a pension plan with her employer. In 2021, what is the maximum contribution to Neil and Jane's Individual Retirement Account (IRA) that would be fully deductible?

Group of answer choices

$6,000 to Neil's IRA, and $6,000 to Jane's IRA.

$0 to Neil's IRA, and $6,000 to Jane's IRA

$7,000 to Neil's IRA, and $7,000 to Jane's IRA

$0 to Neil's IRA, and $7,000 to Jane's IRA.