2. Bob and Nancy are married and file a joint return in 2020. They are both under age 50 and employed, with wages of $50,000 each. Their total AGI is $112,000. Neither of them is an active participant in a qualified plan. What is the maximum traditional IRA deduction they can take for the current year?

a. $0

b. $6,000

c. $9,600

d. $12,000