Fred and Irma Are Married with Salaries of $49,000 and $44,000,respectively.Their

Fred and Irma are married with salaries of $49,000 and $44,000,respectively.Their combined AGI is $105,000.Both are active participant in their companies' qualified pension plans.Determine their maximum combined IRA contribution and deduction amounts?
$$\begin{array} { l l l } & \begin{array} { c } \text { Maximum } \\\text { Contribution }\end{array} & \begin{array} { c } \text { Maximum } \\\text { Deduction }\end{array} \\\hline \text { a. } & \$ 5,500 & \$ 2,750 \\\text { b. } & \$ 11,000 & \$ 2,750 \\\text { c. } & \$ 11,000 & \$ 5,500 \\\text { d. } & \$ 11,000 & \$ 7,500 \\\text { e. } & \$ 11,000 & \$ 11,000\end{array}$$