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 $88,000.Determine the maximum IRA contribution and deduction amounts.
$\begin{array}{cl}\begin{array}{c}\text { Maximum } \\\underline {\text { Contribution }}\end{array} & \begin{array}{c}\text { Maximum } \\\underline {\text { Deduction }}\end{array} \\\text { a. } \$ 12,000 & \$ 12,000 \\\text { b. } \$ 11,000 & \$ 11,000 \\\text { c. } \$ 12,000 & \$ 11,000 \\\text { d. } \$ 11,000 & \$ 9,000 \\\text { e. } \$ 13,000 & \$ 13,000\end{array}$