Marshall and Michelle Are Married with Salaries of $80,000 and $64,000,respectively.Their

Marshall and Michelle are married with salaries of $80,000 and $64,000,respectively.Their combined AGI is $178,000.Michelle is an active participant in her company's qualified pension plan while Marshall is not.Determine the maximum combined IRA contribution and deduction amounts?
$$\begin{array} { c c c } & \begin{array} { c } \text { Maximum } \\\text { Contribution }\end{array} & \begin{array} { c } \text { Maximum } \\\text { Deduction }\end{array} \\ \text { a. } & \$ 5,500 & \$ 2,750 \\\text { b. } & \$ 11,000 & \$ 5,500 \\\text { c. } & \$ 5,500 & \$ 5,500 \\\text { d. } & \$ 11,000 & \$ 7,500 \\\text { e. } & \$ 11,000 & \$ 11,000\end{array}$$