Norman and Breanna Walker, both age $40,$ are married taxpayers filing jointly. Norman earned $$132$ this year, and Breanna earned $$125,000.$ Breanna is an active participant in the qualified plan offered by her employer, and she contributed $$1,500$ to her IRA for $2024.$

How much, if any, can be contributed to a spousal IRA and deducted for Norman for $2024?$

A$)$

$$200$

B$)$

$$132$

C$)$

$$0$

D$)$

$$7,000$