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13. N (age 52 ) and E (age 50 ) are married but only N is employed. She is not covered by a retirement plan at work. She earns $60,000 during the year and they have combined AGI of $75,000 before any IRA contribution. In 2022 , the maximum amount together they may contribute to tax deductible IRAs is A) $6,000. B) $12,000. C) $13,000. D) $14,000