9. Esther is a participant in her employer's 401(0k) plan. She attained age 70 on October 1, 2013 Esther is not a 5 percent owner and retires on January 15, 2018. Her required beginning date for making distributions from the 401(k) plan is: a) October 1,2013 b) April 1,2014 c) April 1, 2018 d) April 1, 2019 10. Which one of the following statements with respect to the making of deductible IRA contributions in the year 2018 is not correct? a) A single wage-earner under age 50 is limited to a contribution of the lesser of $5,500 or b) A married couple with both spouses working may each contribute the maximum c) A married couple with only one spouse working, both under age 50, may contribute a d) A 51 year old divorced person, who receives $6,000 of alimony annually, includible in 100% of her adjusted gross income annually. contribution permitted a single wage-earner total of $11,000 annually his gross income, may contribute a maximum of $6,000. 11. Eric had the following items of income in 2018: Investment returns as a limited partner in a limited partnership: $1,200 - Unemployment compensation of $350 -Income from a law practice of $600 Deferred compensation from a former employer of $14,000 Alimony of $750 Wages of $1,000 - - What is the maximum compensation Eric can make to an IRA in 2018? a) $2,350 b) $2,700 c) $5,500 d) $6,500 12. Shawn, a married 39 year old, deferred 10% of his salary in 2018, or S 10,000, into a 4000 plan sponsored by his employer. His wife, age 38, was unemployed all year and did not receive unemployment compensation. Assuming Shawn has no other income, what is the maximum contribution, if any, Shawn's wife can make to a Roth IRA in 2018? a) 0 b) 5,500