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Aubrey Beck is single, covered by an employer retirement plan, and she contributed $ 4 , 0 0 0 to a new Roth IRA on

Aubrey Beck is single, covered by an employer retirement plan, and she contributed $4,000 to a new Roth IRA on June 16,2023. On December 29,2023, she determines that her 2023 modified AGI will allow a full traditional IRA deduction. On that same date, Aubrey recharacterizes the Roth IRA contribution as a traditional IRA contribution and has $4,200, the balance in the Roth IRA account ($4,000 contribution plus $200 related earnings), transferred from her Roth IRA to a traditional IRA in a trustee-to-trustee transfer. Aubrey can deduct what amount as a traditional IRA contribution on her 2023 Form 1040?

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