1. Tom and Lisa are married. Tom is 42 years old and has a salary of $65,000 in 2022, and also received an $8,000 bonus for the year. Lisa is 38 and stays at home with the couples 3 kids, but does work one night per week at the local diner. Her wages for 2022 totaled $2,700, and she also received $1,350 in tips. Neither spouse has access to a retirement plan at work. It is now February 15, 2023. (The maximum IRA contribution limit for 2022 is $6,000. The catch-up provision for older individuals is an additional $1,000.) a. What is the maximum amount that could be contributed to an IRA for 2021 for TOM? (5 points) b. What is the maximum amount that could be contributed to an IRA for 2021 for LISA? (5 points)