Darlene and Devin Are Married $\text { Contribution }$ $\quad\text { Deduction }$

Darlene and Devin are married.Darlene earns $48,000 and Devin earns $41,000.Their adjusted gross income is $96,000.Darlene's employer provides her with a qualified pension plan,Devin's does not.What are Darlene and Devin's maximum combined IRA contribution and deduction amounts?
$\text { Contribution }$ $\quad\text { Deduction }$
a. $\$ 11,000 \quad\quad\quad \$ 5,000$
b. $\$ 11,000 \quad\quad\quad \$ 6,000$
c. $\$ 11,000 \quad\quad\quad \$ 8,000$
d. $\$ 11,000 \quad\quad\quad \$ 10,725$
e. $\$ 11,000 \quad\quad\quad \$ 11,000$