Which of the following taxpayers qualifies for the maximum traditional individual retirement account deduction for 2021? a. Married taxpayers, only one of whom is covered by a qualified retirement plan, with total adjusted gross income of $204,000 b. Married taxpayers, neither of whom is covered by a qualified retirement plan, with total adjusted gross income, all earned, of $85,000 c. None of these d. A single taxpayer, who is covered by a qualified retirement plan, with adjusted gross income of $90,000 e. A single taxpayer, who is not covered by a qualified retirement plan, with no earned income but with unearned income of $12,000