The taxpayer covered by an employer retirement plan 2019 who msy NOT deduct any of their traditional IRA contributions is

a. rufus, who files as a qualifying widower with modified AGI of 70,800

b. Percy, who files single with modified AGI of 74,500

c. Marian, who files as head of household with AGI 65,900

d, Dennis who files single with modified AGI of 62,300