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 2018. 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) $5,500.
E) None of the above.