43. LO.6 Carri and Dane, ages 34 and 32, respectively, have been married for 11 years, and both are active participants in employer qualified retirement plans. Their total AGI in 2013 is $181,000, and they earn salaries of $87,000 and $95,000, respectively. What amount may Carri and Dane:

a. Contribute to regular IRAs?

b. Deduct for their contributions in (a)?

c. Contribute to Roth IRAs?

d. Deduct for their contributions in (c)?

e. Contribute to Coverdell Education Savings Accounts for their three children?