TQ$45$ Jenn, age $29,$ is participating in her company's $401($k$)$ plan. She is finally happy to have an opportunity to open and contribute to a traditional IRA. She learned about them last year. Jenn's MAGI for $2023$ is $$77,500$ and her tax filing status is single. How much of the contribution to her new Traditional IRA is tax deductible if she seeks to contribute the maximum amount?

a$.$ $$3,580$

b$.$ $$2,925$

c$.$ $$3,575$

d$.$ $$3,900$