Feng, a single $40-$year$-$old lawyer, is covered by a qualified retirement

plan at work. His salary is $$122,000,$ and his total AGI is $$144,000.$ The

maximum contribution he can make to a Roth IRA in $2023$ is

A$)$ $$0.$

B$)$ $$2,600.$

C$)$ $$3,900.$

D$)$ $$6,500.$