On February 12, 2024, Jamal, who is single and age 30, establishes a traditional IRA and contributes \($6,500\) to the account. Jamal’s adjusted gross income is \($79,000\) in 2023 and \($60,000\) in 2024. Jamal is an active participant in an employer-sponsored retirement plan.

a. What amount of the contribution is deductible? In what year is it deductible?

b. How is the deduction (if any) reported (i.e., for AGI or from AGI)?

c. How would your answer to Part a change, if at all, if Jamal were not an active participant in an employer-sponsored retirement plan?

d. How would your answer to Part a change if Jamal were married and files a joint return with his spouse, who has no earned income? (Assume their combined AGI is \($85,000\).