ngel and Emilia file a joint return, participate in qualified retirement plans at work, and have modified

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Ángel and Emilia file a joint return, participate in qualified retirement plans at work, and have modified AGI of $222,000.

a. How much can Ángel and Emilia contribute to a Roth IRA?

b. How much can Ángel and Emilia deduct on their tax return?

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