In 2016, 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. (Leave no answer blank. Enter zero if applicable.)

a. Susans salary and the couples AGI is $190,000. The couple files a joint tax returns.

	Susan	Dan
Maximum deductible IRA contribution	$0	$

d. Susans salary and her AGI is $80,000. Dan reports $5,000 of AGI (earned income). The couple files separate tax returns.

	Susan	Dan
Maximum deductible IRA contribution	$	$