Question 31 of 100. Which one of the following taxpayers covered by an employer retirement plan may NOT DEDUCT ANY of their traditional IRA contrib O Andrea files single. Her modified AGI is $61,300. O Danielle files as head of household. Her modified AGI is $64,900 O Edmund files as a qualifying widower. His modified AGI is $69,800. O Justil Siles single. His modifed AGI is $73,500. Mark for follow up