Carri and Dane, ages 34 and 32, respectively, have been married for 11 years, and both are active participants in employer qualified retirement plans. Their total AGI in 2017 is $189,000, and they earn salaries of $87,000 and $95,000, respectively.

Compute the following amounts. If an amount is zero, enter "0". Do not round intermediate computations.

  Amount

a. The amount each can contribute to a regular IRA.$ 5,500

b. The amount each can deduct for regular IRA contributions.$0

c. The amount each can contribute to a Roth IRA.$ ?????

d. The amount each can deduct for Roth IRA contributions.$.

For some reason I cannot figure for c, I am drawing a blank and my brain is not working.

Thanks for your help in advance