Martha and Rob, a married couple, under 50 years of age, have adjusted gross income on their 2016 joint income tax return of $45,000, before considering any IRA deduction. Martha and Rob have no earned income. What is the amount of Martha’s maximum deductible IRA contribution?

a. $3,500
b. $3,000
c. $2,700
d. $5,000
e. $0