Tucker $($age $52)$ and Elizabeth $($age $48)$ are a married couple. Tucker is

covered under a qualified retirement plan at his job and earned $$90,000$ in

Elizabeth is employed as a lab technician and earned $$30,000$ but is

not covered under a qualified retirement plan. They file a joint return; have

interest and dividend income of $$25,000.$ What is the maximum amount of

tax deductible contributions that may be made to a traditional IRA?

A$)$ $$0$

B$)$ $$13,000$

C$)$ $$6,500$

D$)$ $$14,000$