Donald and Daisy, age 44 and 42 respectively, each have an IRA and make contributions yearly. Assume that the total earnings shown below is equivalent to modified AGI. They both are active participants in another qualified retirement plan. Answer the following independent questions:

a. If Donald has earned income of \($65,000\) and Daisy has earned income of \($15,000,\) what is their total combined allowable IRA contribution and IRA deduction?

b. If Donald has earned income of \($65,000\) and Daisy has earned income of \($3,000,\) what is their total combined allowable IRA contribution and IRA deduction?

c. If Donald has earned income of \($65,000\) and Daisy has earned income of \($59,000,\) what is their total combined allowable IRA contribution and IRA deduction?

d. If Donald has earned income of \($65,000\) and Daisy has earned income of \($15,000,\) and Donald is 62, what is their total com-

bined allowable IRA contribution?

e. Assume that neither Donald nor Daisy are active participants in another retirement plan. If Donald has earned income of \($65,000\) and Daisy has earned income of \($55,000,\) what is their total combined allowable IRA contribution and IRA deduction?