which of the following taxpayers qualifies for the maximum traditional individual retirement account deduction for 2021? a.married taxpayers, neither of whom is covered by a qualified retirement plan, with total adjusted gross income, all earned, of $85,000 b.married taxpayers, only one of whom is covered by a qualified retirement plan, with total adjusted gross income of $204,000 c.a single taxpayer, who is not covered by a qualified retirement plan, with no earned income but with unearned income of $12,000 d.a single taxpayer, who is covered by a qualified retirement plan, with adjusted gross income of $90,000 e.none of these choices are correct.