Kennedy and Stacey, both age $38,$ are married and file a joint income tax return. Their joint AGI in $2024$ is $$175,000.$ Kennedy is a dentist who earns a salary of $$120,000$ per year, and defers the maximum into the company $401($k$)$ plan. Stacey is a personal trainer earning $$55,000$ in fees per year. Stacey files a Schedule C on their federal income tax return. Kennedy is an active participant in a qualified plan, but Stacey is not. Although Stacey should probably establish a Keogh plan for the personal training self$-$employment income, Stacey is not currently an active participant. Stacey can make a deductible IRA contribution of $\_\_\_\_\_\_\_\_\_\_$ and Kennedy can make a deductible IRA contribution of $\_\_\_\_\_\_\_\_\_\_\_\_\_$ for $2024.$

Question $25$ options:

$$7,000$; $$0$

$$0$; $$14,000$

$$0$; $$0$

$$7,000$; $$7,000$

$$14,000$; $$7,000$

$$0$; $$7,000$