Jake and Lena, both age 44, are married and filed a joint return for 2023. Lena earned a salary of $100,000 in 2023 and is covered by her employers 401(k) plan. The employer made a 2% non-elective contribution to the plan on her behalf in 2023. Jake and Lena earned interest of $40,000 in 2023 from a joint savings account. Jake is not employed, and the couple had no other income. On April 15, 2024, Lena contributed $6,500 to an IRA for herself and $6,500 to an IRA for Jake. The maximum allowable IRA deduction on the 2023 joint return is: a. $0. b. $4,500. c. $6,500. d. $13,000. Group of answer choices