The taxpayer covered by an employer retirement plan in 2017 who may fully deduct their traditional IRA contribution is __________.

Kelli, who files single with modified AGI of $63,000.

Mark, who files head of household with modified AGI of $64,000.

Samantha, who is filing a joint return as a surviving spouse with modified AGI of $92,000.

Donald, who is married filing a joint return with modified AGI of $99,500.