Randy and Carrie, both aged $45,$ are married and file a joint tax return for $2024.$ Carrie earned a salary of $$120,000$ in $2024$ and is covered by her employer$$s $401($k$)$ plan. Randy and Carrie earned interest of $$50,000$ in $2024$ from a joint savings account. Randy is not employed and the couple has no other income. On April $15,2025,$ Carrie contributed $$7,000$ to an IRA for herself and $$7,000$ to an IRA for Randy. The maximum allowable IRA deduction on the $2024$ joint tax return is:

Randy and Carrie, both aged $45,$ are married and file a joint tax return for $2024.$ Carrie earned a salary of $$120,000$ in $2024$ and is covered by her employer$$s $401($k$)$ plan. Randy and Carrie earned interest of $$50,000$ in $2024$ from a joint savings account. Randy is not employed and the couple has no other income. On April $15,2025,$ Carrie contributed $$7,000$ to an IRA for herself and $$7,000$ to an IRA for Randy. The maximum allowable IRA deduction on the $2024$ joint tax return is:

$$0$

$$5,850$

$$7,000$

$$14,000$