Please explain Step by step:

Sal, single and age 72, is a participant of his employers qualified retirement plan. Sal

would like to make a deductible IRA contribution. If Sals AGI is $49,000, what is the

maximum deductible IRA contribution Sal can make for 2020?

a) $0.

b) $3,000.

c) $6,000.

d) $7,000.