$1.1$

Required information

$[$The following information applies to the questions displayed below.$]$

Susan $(44$ years old$)$ is a highly successful architect and is covered by an employee$-$sponsored plan. Her husband Dan $(47$

years old$),$ however, is a Ph$.$D$.$ student and unemployed. Compute the maximum deductible IRA contribution for each

spouse in the following alternative situations.

Note: Leave no answers blank. Enter zero if applicable.

b$.$ Susan's salary and the couple's AGI before any IRA contribution deductions is $$147,000.$ The couple files a joint tax return.