Ms$.$ Ray is age $46$ and single. This gear, Ms$.$ Ray's retirement savings incladed a $$2,895$ employer contribution to a qualified profit$-$sharing plan account, and a contribution by Ms$.$ Ray to a traditional IRA. Ms$.$ Ray contributed the maximum allowed. Compute Ms$.$ Ray's IRA deduction if current year income includes

a$.50,000$ salary.

$5.81,250$ salary.

c$.$ $$81,250$ salary and $$7\mathrm{.}970$ dividend income.