$56.$ Phil, age $30,$ is married and files a joint return with his spouse. On February $15,$

$2024,$ Phil establishes a traditional IRA for himself and a spousal IRA for his spouse with

a $$13,000$ contribution, $$6,500$ for himself and $$6,500$ for his wife. Phil$$s spouse earned

$$4,000$ in $2023$ from a part$-$time job, and their combined AGI is $$75,000.$ Neither Phil

nor his spouse is an active participant in an employer$-$sponsored retirement plan.

a$.$ What amount of the contribution is deductible?

b$.$ To what year does the contribution apply? $($Assume that an election is made to treat

Phil$$s spouse as having no compensation.$)$

c$.$ Is the deduction reported as for AGI or from AGI?

d$.$ How would your answer to Part a change, if at all, if Phil and his spouse were active

participants in an employer$-$sponsored retirement plan?

e$.$ If a portion of the contribution is nondeductible in Part d$,$ is it possible for Phil to make

a deductible and a nondeductible contribution in the same year? Explain.

f$.$ How would your answer to Part a change if Phil and his spouse$$s combined AGI were

$$140,000$ in $2023$ and Phil was an active participant in an employer$-$sponsored retire$-$ment plan?