3) Wilson and Joan, both in their 30's, file a joint income tax return for 2015. Wilson's wages are $15,000 and Joan's wages are $23,000 for the year. Their total adjust 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?

b. If Joans wages are $82,000 for 2015, instead of $23,000, and their adjusted gross income is $97,000, what is the maximum amount that they may each deduct for contributions to their individual retirement accounts?