2022 AGI Phase-Out Ranges for Traditional and Roth IRA Contributions to be used for this problem. deductible IRA contribution unless the $109,000$129,000 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 $204,000$214,000 phase-out range applies to the couple's joint income. a. During 2022, George (a 24-year-oid single taxpayer) has a salary of $52,000, dividend income of $14,000, and interest income of $4,000, In addition, he has fental income of $1,000. George is covered by a qualifed retirement plan. Calculate the maximum regular IRA deductien that George is allowed. b. During 2022, trene (a single taxpayer, under age 50) has a salary of $121,000 and dividend income of $10,000. Calculate Irene's maximum contribution to a Roth IRA. c. Wanda, a single taxpayer age 63 , takes a $10,000 distribution from her traditional tha to purchase furniture for her home, Over the years she has contributed $36,000 to the IRA which had a $50,000 balance at the time of the distribution. Determine how much of Wanda's divtribution is taxable. d. Same as part c, except the distribution is from a Roth IRA