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.

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

Maximum deductible IRA contribution Susan? Dan?

Dan is not $0, not $5500; not $2750, not $3850