Mr. Gilbert is self-employed and makes annual contributions to a Keogh plan. Mrs. Gilbert's employer doesn't offer any type of qualified retirement plan. Each spouse contributes $4,100 to a traditional IRA. Required: a. Compute the AGI on their joint return if AGI before an IRA deduction is $140,000. b. Compute the AGI on their joint return if AGI before an IRA deduction is $204,200. Complete this question by entering your answers in the tabs below. Required A Required B Compute the AGI on their joint return if AGI before an IRA deduction is $140,000. AGI < Required A Required B >