In 2015, Susan (44 years old) is a highly successful architect and is covered by

an employee-sponsored plan. Her husband, Dan (47 years old), however, is

a Ph.D. student and is unemployed. Compute the maximum deductible

IRA contribution for each spouse in the following alternative situations.

question:

A) Susans salary and the couples AGI is $80,000. The couple files a joint tax return.

B) Susans salary and her AGI is $80,000. Dan reports $5,000 of AGI (earned

income). The couple files separate tax returns.