Cisco and Carmen Are Both in Their 30's and Are $\underline { \text { Contribution} }$

Cisco and Carmen are both in their 30's and are married.Carmen earns $69,000 and Cisco earns $28,000.Their adjusted gross income is $102,000.Carmen is an active participant in her company's pension plan.Cisco's employer does not have a pension plan.What are Carmen and Cisco's maximum combined IRA contribution and deduction amounts?
$\underline { \text { Contribution} }$ $\quad \underline { \text { Deduction }}$
b. $\$ 11,000 \quad\quad \quad \$ 5,500$
c. $\$ 11,000 \quad \quad \quad \$ 9,075$
d. $\$ 11,000 \quad \quad \quad \$ 11,000$