Sharon Is a Lawyer (Not Covered by a Retirement Plan)with

Sharon is a lawyer (not covered by a retirement plan) with a salary of $76,000 from the firm where she is employed.She supports her husband,William,who has no earned income.Both are in their 30's.What is the maximum total amount that Sharon and William may contribute to their IRA's and deduct for the 2011 tax year?

A) $0
B) $5,000
C) $10,000
D) $7,200
E) None of the above