Thomas, age $35,$ is a single taxpayer and an active participant in his employer's qualified retirement plan. His adjusted gross income for $2024$ is $$80,000.$ How much, if any, of his $$7,0002024$ IRA contribution can he deduct?

A$)$

$$3,500$

B$)$

$$4,900$

C$)$

$$7,000$

D$)$

$$1,880$