7. Sam (age 53) and Hy (age 50) are a married couple. Sam is covered under a qualified retirement plan at his job and earned $192,000 in 2018. Hy is employed as an Administrator and earned $38,000 but is not covered under a qualified retirement plan. They file a joint return; have interest and dividend income of $16,000. What is their maximum for AGI deduction for contributions to a traditional IRA?

A) $0

B) $5,500

C) $11,000

D) $13,000

8. Abiha is a 52-year-old an unmarried taxpayer who is not an active participant in an employer-sponsored qualified retirement plan. Before IRA contributions, his AGI is $68,000 in 2018. What is the maximum amount she may contribute to a tax deductible IRA?

A) $4,500

B) $5,500

C) $6,500

D) $7,500

9. Prisha, a single 40-year-old physician, is covered by a qualified retirement plan at work. Her salary is $120,000, and her total AGI is $132,000. The maximum contribution she can make to a Roth IRA in 2018 is

A) 0.

B) $1,100.

C) $2,200.

D) $5,500.