Sammy, Age 31, Is Unmarried and Is Not an Active

Multiple Choice

Sammy, age 31, is unmarried and is not an active participant in a qualified retirement plan.His modified AGI is $55,000 in 2019.The maximum amount that Sammy can deduct for a contribution to a traditional IRA is:

A) $2,800.
B) $3,500.
C) $5,000.
D) $6,000.
E) None of these.