The maximum $2023$ deduction for premiums paid for long$-$term

care insurance for someone who was $71$ at the end of $2023$

was $$5,960.$ What is the maximum for the same situation in tax

year $2024?$

Select one:

a$.$ $$5,960($unchanged from $2023)$

b$.$ $$6,770($an $$810$ increase$)$

c$.$ $$5,880($an $$80$ decrease$)$

d$.$ $$56,060($a $$100$ increase$)$