James and Doris, ages $36$ and $34,$ will contribute a total of $$14,000$ to their IRAs for this tax year. James is a teacher at the local high school and contributes to a TSA. Doris's employer has no retirement plan. Their adjusted gross earnings for $2024$ will be $$131,000$ and they file a joint tax return.

What amount, if any, can they deduct for their IRA contributions?

A$)$

$$7,000$

B$)$

$$11,200$

C$)$

$$10,750$

D$)$

$$14,000$