Kevin and Jill are married and file a joint return. Kevin is 52, and is not an active participant in a qualified employee pension plan, while Jill is 48 and is an active participant in a qualified employee pension plan. Determine the maximum Roth IRA contribution that can be made in each of the following cases:
a. Their adjusted gross income for the year is $125,000.
b. Their adjusted gross income for the year is $185,000.
c. Their adjusted gross income for the year is $192,000.
d. How would your answers to parts a and b change if Kevin made the maximum allowable contribution to his deductible IRA.