Venkat is age 32, single, and reported AGI of $70,000 in tax year 2019. He is an active participant in his employer's pension plan. What is the maximum deductible IRA contribution he can make in 2019?

A) $0.

B) $2,400.

C) $3,600.

D) $6,000.

Jill is single, age 27, and reported AGI of $66,000 in tax year 2019. She is an active participant in her employer's pension plan. What is the maximum deductible Roth IRA contribution she can make in 2019?

A) $0.

B) $1,200.

C) $4,800.

D) $6,000.