Sophia and Grace, both age 42, are married, file a joint tax return, and have a combined AGI of $109,000. Sophia participates in her companys 401(k) plan, but Graces employer does not offer a retirement plan. What is the maximum deductible IRA contribution for Sophia and Grace in 2021?

a.

$1,200 for Sophia and $6,000 for Grace.

b.

$4,800 for Sophia and $4,800 for Grace.

c.

$4,800 for Sophia and $6,000 for Grace.

d.

$6,000 for Sophia and $6,000 for Grace.