Lyndon, age 24, has a nonworking spouse and earns wages of $36,000 for 2016. He also received rental income of $5,000 and dividend income of $900 for the year. What is the maximum amount Lyndon can deduct for contributions to his and his wife’s individual retirement accounts for the 2016 tax year?

a. $11,000
b. $3,600
c. $4,500
d. $5,500
e. None of the above