Bert Sanders is single and 28 years of age. He earned a salary of $78,000 in 2019 as a computer tech by Bart Company. Bert was covered for the entire year 2019 under Bart's qualified pension plan for employees. In addition, Bert had a net income of $11,000 from self-employment. What is the maximum amount that Bert can deduct in 2019 for contributions to an IRA?

AJ and Holly are married and received salaries of $14,000 and $46,000, respectively. If they are both age 25 and file a joint tax return, what is the maximum they can contribute to an individual retirement savings program and deduct for the current year?

Albert Hanes, a sole proprietor, had net earnings of $4,500 from self-employment and paid a self-employment tax of $600. What is Albert's maximum self-employment retirement plan deduction for 2019?

Chris Delbert's employer had a Simplified Employee Pension (SEP) for its employees. Chris's compensation before his SEP contribution was $31,000. What is the maximum amount that Chris's employer can deduct as a contribution to an SEP-IRA on behalf of Chris for 2019?