Carl,age 59,and Cindy,age 49,are Married and File a Joint Return

Carl,age 59,and Cindy,age 49,are married and file a joint return.During the current year,Carl had a salary of $41,000 and Cindy had a salary of $35,000.Both Carl and Cindy are covered by an employer-sponsored pension plan.Their adjusted gross income for the year is $94,000.Determine the maximum IRA contribution and deduction amounts.
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Maximum Maximum
Contribution Deduction

A) $12,000 $12,000
B) $11,000 $11,000
C) $12,000 $11,000
D) $11,000 $9,000
E) $13,000 $13,000