Mildred is an active participant in an employer-sponsored retirement plan, but her husband, Franklin, is not. Their combined adjusted gross income (AGI) for 2021 is $137,000. They each contributed $6,000 to an IRA this year. Which of the following statements regarding the deductibility of the IRA contributions is CORRECT?

A)

Franklin may deduct his IRA contribution, but Mildred may not deduct hers.

B)

Neither Mildred nor Franklin may deduct an IRA contribution.

C)

Mildred may deduct her IRA contribution, but Franklin may not deduct his.

D)

Both Franklin and Mildred may deduct their IRA contributions.