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

Marshall and Michelle are married with salaries of $80,000 and $64,000, respectively. Their combined AGI is $186,000. 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?
?
$\begin{array} { c c } \text { Maximum }&\text { Maximum } \\\text { Contribution }&\text { Deduction }\end{array}$
A) $\begin{array} { c c } \$ 5,500 &&&& \$ 2,750 \\\end{array}$
B) $\begin{array} { c c } \$ 11,000 &&&& \$5,500 \\\end{array}$
C) $\begin{array} { c c } \$5,500 &&&& \$ 5,500 \\\end{array}$
D) $\begin{array} { c c } \$ 11,000 &&&& \$ 7,500 \\\end{array}$
E) $\begin{array} { c c }\$ 11,000 &&&& \$ 11,000\end{array}$
Contribution Deduction