Josefa Eucha is a 45-year-old physician working at a hospital where she gets a salary of $140,000 and no retirement plan benefits. She supports her husband, Serafn Teresado, who is a 22-year-old aspiring actor and has no earned income. What is the maximum combined amount that Josefa and Serafn may contribute to their IRAs and deduct for the 2020 tax year?

Select one:

a. $12,000

b. $7,000

c. $0

d. Some other amount

e. $6,000