Arturo and Josephina Are Married with Salaries of $47,000 and $48,000

Arturo and Josephina are married with salaries of $47,000 and $48,000, respectively. Their combined AGI is $101,000. Josephina is an active participant in her company's qualified pension plan while Arturo is not. Determine Arturo and Josephina's combined IRA contribution and deduction amounts? Maximum Maximum Contribution Deduction

A) $ 5,500 $ 2,750
B) $ 11,000 $ 2,750
C) $ 11,000 $ 5,500
D) $ 11,000 $ 9,625
E) $ 11,000 $ 11,000