2019 AGI Phase-Out Ranges for Traditional and Roth IRA Contributions to be used for this problem.

2019 AGI Phase-Out Ranges for Deductible Traditional IRA Contributions
Type of Taxpayer	Phase-Out Range
Single or HOH, not a plan participant	No phase-out
Single or HOH, active plan participant	$64,000$74,000
Married, Joint, both active participants	$103,000$123,000
Married, Joint, neither active plan participants	No phase-out
Married, Joint, one an active participant:	(See Note 1 below)
Active participant spouse	$103,000$123,000 (Joint AGI)
Nonactive participant spouse	$193,000$203,000 (Joint AGI)
Note 1: When one spouse is an active participant in a retirement plan and the other is not, two separate income limitations apply. The active participant spouse may make a full deductible IRA contribution unless the $103,000$123,000 phase-out range applies to the couple's joint income. The spouse who is not an active participant may make a full deductible IRA contribution unless the higher $193,000$203,000 phase-out range applies to the couple's joint income.

2019 AGI Phase-Out Ranges for Roth IRA Contributions
Filing Status	AGI Phase-Out Range
Single or HOH	$122,000$137,000
Married, Joint	$193,000$203,000
Note: Active plan participation status is not relevant to the Roth IRA phase-out calculation. Special rules apply to married filing separate taxpayers.

a. During 2019, George (a 24-year-old single taxpayer) has a salary of $46,000, dividend income of $14,000, and interest income of $4,000. In addition, he has rental income of $1,000. George is covered by a qualified retirement plan.

Calculate the maximum regular IRA deduction that George is allowed. $

b. During 2019, Irene (a single taxpayer, under age 50) has a salary of $115,500 and dividend income of $10,000.

Calculate Irene's maximum contribution to a Roth IRA.