Which of the following taxpayers qualifies for the maximum individual retirement account deduction for 2016?

Married taxpayers, neither of whom is covered by a qualified retirement plan, with a total adjusted gross income, all earned, of $85,000

A single taxpayer, who is covered by a qualified retirement plan, with an adjusted gross income of $80,000

A single taxpayer, who is not covered by a qualified retirement plan, with no earned income but with unearned income of $12,000

Married taxpayers, only one of whom is covered by a qualified retirement plan, with a total adjusted gross income of $195,000

None of the above qualify for the maximum deduction