The taxpayer covered by an employer retirement plan in 2019 who may qualify for a full deduction of their traditional IRA contribution is __________.

Raymond, who files head of household with modified AGI of $65,000.

Will, who is married filing a joint return with modified AGI of $103,500.

Dora, who files single with modified AGI of $64,000.

Pearl, who is filing a joint return as a surviving spouse with modified AGI of $96,000.