Mr and Mrs Lawry, Both Age 60, Each Make the Maximum

Mr and Mrs Lawry, both age 60, each make the maximum contribution to their traditional IRAs. Mr Lawry is an active participant in a section 401(k) plan, but Mrs Lawry is not an active participant in any other qualified plan. If their joint AGI before any IRA deduction is $144,900, compute their AGI.

A) $144,900
B) $139,400
C) $138,400
D) $131,900