$H($age $50)$ and $W($age $48)$ are married but only $W$ is employed. She is

not covered by a retirement plan at work. She earns $$75,000$ during the year

and they have combined AGI of $$78,000$ before any IRA contribution. In

$2023,$ the maximum amount together they may contribute to tax deductible

IRAs is

A$)$ $$6,500.$

B$)$ $$7,500.$

C$)$ $$13,000.$

D$)$ $$14,000.$