Martina, who is age $45$ and divorced $(2016),$ received alimony of $$30,000$ in $2024.$ In addition, she received $$900$ in earnings from a part$-$time job. Martina is not covered by an employer$-$sponsored retirement plan. What was the maximum deductible regular IRA contribution that Martina could have made for $2024?$

Question $1$ options:

$$0$

$$900$

$$7,000$

$$8,000$