Concerning Individual Retirement Accounts (IRAs)

Concerning individual retirement accounts (IRAs) ,
I.A single taxpayer that is not an active participant in a qualified plan may deduct up to $6,000 of the annual contribution.
II.A taxpayer that is not working outside of the home may not deduct any amount if their spouse is an active participant in a qualified plan,unless their AGI is below $59,000.

A) Only statement I is correct.
B) Only statement II is correct.
C) Both statements are correct.
D) Neither statement is correct.