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[13 ] Paul and Lois Lee, both age 50, are married and filed a joint return for 2017. Their 2017 adjusted gross income was $108,000, including Paul's $82,000 salary. Lois had no income of her own. Neither spouse was covered by an employer-sponsored pension plan. What amount could the Lees contribute to RAs for 2017 to take advantage of their maximum allowable IRA deduction in their 2017 return? A. $0 B. $5,500 C. $12,000 D. $13,000