Rhonda and Ralph Are Married

Rhonda and Ralph are married. Rhonda earns $81,000 annually, and Ralph earns $5,000 annually working part- time. Their AGI is $108,000. Rhonda participates in an employer-sponsored retirement plan. Ralph's company does not have a pension plan. Rhonda and Ralph contribute the maximum amount allowable annually to their IRAs. What is their allowable deduction for this year's contributions?

A) $ 0 -
B) $ 2,200
C) $ 7,700
D) $ 8,000
E) $11,000