Joyce,age 40,and Sam,age 42,who Have Been Married for Seven Years,are

Joyce,age 40,and Sam,age 42,who have been married for seven years,are both active participants in qualified retirement plans.Their total AGI for 2014 is $120,000.Each is employed and earns a salary of $65,000.What are their combined deductible contributions to traditional IRAs?

A) $0
B) $3,000
C) $4,000
D) $8,000
E) None of these