Chee is a key employee of a Keogh defined contribution plan created by a partnership. Answer each of the following independent questions.

a.	During 2020, $7,400 is contributed to the plan for Chee. What amount is deductible if his earned income is $45,000 (after the deduction for one-half of self employment tax)?
b.	In 2020, $8,020 is contributed to the plan on Chees behalf. If his earned income is $36,000 (after the deduction for one-half of self employment tax), what deduction, if any is allowed?
c.	The partnership had a bad year in 2020, and only $820 was contributed to the plan on Chees behalf. He earned only $700 during 2020. Calculate Chees allowable deduction.