Robin and Robbie, both age 55, are married and filled a joint return for 2015. Robin earned a salary of $97,000 in 2015 and is covered by her employer's 401(k) plan. Robbie is not employed, and the couple had no other income. On April 1st, 2016, Robin contribute $6,500 to an IRA for herself and $6,500 to an IRA for Robbie. What is maximum allowable IRA deduction on the contribution to Robbie's IRA? Explain your