Jeff, age 73, has some questions concerning IRA contributions. He is still working and is covered by a 401(k) plan at work. His spouse, age 62, does not work. Their modified AGI is $200,000. Which of the following statements is true? A. Jeff and his spouse can make a Roth IRA contribution. B. Jeff can make a nondeductible IRA contribution since he is still working. C. Jeff's spouse can make a nondeductible IRA contribution. D. No IRA contribution can be made for Jeff's spouse, since Jeff is too old