Marshall and Michelle Are Married with Salaries of $80,000 and $64,000,respectively.Their

Marshall and Michelle are married with salaries of $80,000 and $64,000,respectively.Their combined AGI is $178,000.Michelle is an active participant in her company's qualified pension plan while Marshall is not.Determine the maximum combined IRA contribution and deduction amounts?
$\begin{array}{cl}\begin{array}{c}\text { Maximum } \\\underline {\text { Contribution }}\end{array} & \begin{array}{c}\text { Maximum } \\\underline {\text { Deduction }}\end{array} \\a. \$ 5,500 & \$ 2,750 \\b.\$ 11,000 & \$ 5,500 \\c.\$ 5,500 & \$ 5,500 \\d.\$ 11,000 & \$ 7,500 \\e.\$ 11,000 & \$ 11,000\end{array}$