Which of the following statements is correct regarding IRA contributions for married taxpayers who file a joint tax return?

Multiple choice question.

The maximum deduction for the spouse with the lower amount of earned income is the same as that for unmarried taxpayers.

If only one spouse is an active participant in an employer's retirement plan, there is no deduction phase$-$out for the spouse who is not an active participant.

Because of filing status, deductions are only allowed for one traditional IRA.

A non$-$earning spouse's deductible contribution is limited to total earned income of both spouses reduced by contributions to the other spouse's IRAs.