Answer each of the following independent questions with respect to IRA contributions for 2020.

a. Jill, age 28, earns a salary of $850,000 at Target corporation and participates in Target's 401(k) plan. What is the maximum total deductible contribution she can make to her traditional IRA? Why?

b. Eoin, age 29, earns a salary of $250,000, and his wife, Kim, has no earned income. Eoin is not an active participant in any other qualified plan. What is the maximum total deductible contribution they can make to their traditional IRA (and receive a deduction on their joint tax return)? Why?

c. Sally, age 45, earns a salary of $15,000 and participates in her employer's retirement plan. What is the maximum total deductible contribution she can make to her traditional IRA? Why?

d. Mathias is a taxpayer that is currently in the 28% tax bracket and is eligible to contribute to either a traditional IRA or a Roth IRA. If he comes to you for advice, give two questions you would ask him to determine which IRA is likely a better choice.