Sol and Julia Crane (both age 43) are married and will file a joint return for 2012. Sol earned a salary of $140,000 in 2012 from his job at Troy Corp., where Sol is covered by his employer’s pension plan. In addition, Sol and Julia earned interest of $3,000 in 2012 on their joint savings account. Julia is not employed, and the couple had no other income. On July 15, 2012, Sol contributed $5,000 to an IRA for himself, and $5,000 to an IRA for his spouse. The allowable IRA deduction in the Cranes’ 2012 joint return is