Dan and Dawn Are Married and File a Joint Return

Dan and Dawn are married and file a joint return.During the current year,Dan had a salary of $30,000 and Dawn had a salary of $36,000.Both Dan and Dawn are covered by an employer-sponsored pension plan.Their adjusted gross income for the year is $99,000.Determine the maximum IRA contribution and deduction amounts.
​
Maximum Maximum
Contribution Deduction

A) $11,000 $11,000
B) $11,000 $- 0 -
C) $11,000 $5,500
D) $5,500 $-0-
E) $8,000 $8,000