Which of the following taxpayers qualifies for the maximum traditional individual retirement account deduction for 2019?

Select one:

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

b. Married taxpayers, only one of whom is covered by a qualified retirement plan, with total adjusted gross income of $200,000

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

d. None of these

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