During the 2018 tax year, Gwen supports her family as a physical therapist. She reports $90,000 of earned income on her Schedule C and paid the following insurance premiums:

• Family health insurance: $15,000
• Family dental insurance: $2,000
• Health insurance for her 24-year-old son who is not a dependent: $3,000
• Long-term care insurance for her 49-year-old husband: $800

Use the following table for long-term care premium limitations.

Attained Age Before the Close of the Taxable Year	2018 Limitation on Premiums
40 or less	$420
More than 40 but not more than 50	$780
More than 50 but not more than 60	$1,560
More than 60 but not more than 70	$4,160
More than 70	$5,200

What is Gwen's self-employed health insurance deduction for 2018? $___________________

2018 AGI Phase-Out Ranges for Traditional and Roth IRA Contributions to be used for this problem.

2018 AGI Phase-Out Ranges for Deductible Traditional IRA Contributions
Type of Taxpayer	Phase-Out Range
Single or HOH, not a plan participant	No phase-out
Single or HOH, active plan participant	$63,000$73,000
Married, Joint, both active participants	$101,000$121,000
Married, Joint, neither active plan participants	No phase-out
Married, Joint, one an active participant:	(See Note 1 below)
Active participant spouse	$101,000$121,000 (Joint AGI)
Nonactive participant spouse	$189,000$199,000 (Joint AGI)
Note 1: When one spouse is an active participant in a retirement plan and the other is not, two separate income limitations apply. The active participant spouse may make a full deductible IRA contribution unless the $101,000$121,000 phase-out range applies to the couple's joint income. The spouse who is not an active participant may make a full deductible IRA contribution unless the higher $189,000$199,000 phase-out range applies to the couple's joint income.

2018 AGI Phase-Out Ranges for Roth IRA Contributions
Filing Status	AGI Phase-Out Range
Single or HOH	$120,000$135,000
Married, Joint	$189,000$199,000
Note: Active plan participation status is not relevant to the Roth IRA phase-out calculation. Special rules apply to married filing separate taxpayers.

a. During 2018, George (a 24-year-old single taxpayer) has a salary of $46,000, dividend income of $14,000, and interest income of $3,000. In addition, he has rental income of $1,000. George is covered by a qualified retirement plan.

Calculate the maximum regular IRA deduction that George is allowed. $____________

b. During 2018, Irene (a single taxpayer, under age 50) has a salary of $114,500 and dividend income of $10,000.

Calculate Irene's maximum contribution to a Roth IRA. $____________