Ferris and Jody are married and file a joint return. During the current year, Ferris had a salary of $45,000. Neither Ferris nor Jody is covered by an employer-sponsored pension plan. Determine the maximum IRA contribution and deduction amounts in each of the following cases:
a. Jody earns $28,000, and their adjusted gross income is $122,000.
b. Jody does not work outside the home and their adjusted gross income is $65,000.
c. Assume the same facts as in part a, except that Ferris is covered by an employer-sponsored pension plan.
d. Assume the same facts as in part a, except that Ferris and Jody are covered by an employer-sponsored pension plan.