Scott and Gayle each put $6,500 into their respective IRAs. Scott's employer does not provide a qualified retirement plan. Gayle participates in a 401(k) plan at work. Their AGI is $221,000 in 2023, and they file jointly. How much of their IRA contributions will be deductible? a) $0 b) $13,000 c) $6,500 d) $4,550