Brat, who is divorced and age 36, received alimony of $30,000 in 2020 from an alimony agreement established in 2018. In addition, he received a $40,000 in earnings from his job in 2020. Brat is an active participant in his employers governmental Section 457 plan. Calculate the maximum deductible IRA contribution that Brat could make for 2020? Show your calculations. (10 points)