3. Wilson and Joan, both in their 30 's, file a joint income tax return for 2022. Wilson's wages are $15,000 and Joan's wages are $23,000 for the year. Their total adjusted gross income is $38,000, and Joan is covered by a qualified pension plan at work but Wilson is not. a. What is the maximum amount that Wilson and Joan may each deduct for contributions to their individual retirement accounts? Wilson $ Joan $ b. If Joan's wages are $82,000 for 2022, instead of $23,000, and their adjusted gross income is $97,000, what is the maximum amount that Wilson and Joan may each deduct for contributions to their individual retirement accounts