Lyndon, age 24, has a nonworking spouse and earns wages of $36,000 for 2019. 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 2019 tax year? 

a. $11,000 

b. $5,500 

c. $6,000 

d. $12,000 

e. None of the above