A. Jim (age 56) and Anna (age 54) are married and file a joint income tax return for the current year. The have adjusted gross income of $195,000. They paid the following items in 2021.

• Real estate taxes of $6,400
• Charitiable contributions $8,000
• Mortgage interest on their primary residence $8,800
• Qualified medical expenses $10,000

The amount of deductions from adjusted gross income is:

B. Jack, age 45, is an active participant in his employers defined benefit retirement plan, but he would also like to make a deductible contribution to a traditional IRA this year. Jack is married, files a joint return with his wife, and has an AGI of $113,000 in 2021. What is the maximum deductible contribution that Jack can make to a traditional IRA?