In 2017, 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 unemployed. Compute the maximum deductible IRA contribution for each spouse in the following alternative situations: A. Susans salary and the couples AGI is $190,000. The couple files a joint tax return. b. Susans salary and the couples AGI is $120,000. The couple files a joint tax return. c. Susans salary and the couples AGI is $80,000. The couple files a joint tax return. d. Susans salary and her AGI is $80,000. Dan reports $5,000 of AGI (earned income). The couple files separate tax returns.