Which of the Following Taxpayers Qualifies for the Maximum Individual

Which of the following taxpayers qualifies for the maximum individual retirement account deduction for 2016?

A) Married taxpayers, neither of whom is covered by a qualified retirement plan, with total adjusted gross income, all earned, of $85,000
B) A single taxpayer, who is covered by a qualified retirement plan, with adjusted gross income of $80,000
C) A single taxpayer, who is not covered by a qualified retirement plan, with no earned income but with unearned income of $12,000
D) Married taxpayers, only one of whom is covered by a qualified retirement plan, with total adjusted gross income of $195,000
E) None of the above qualify for the maximum deduction