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. (Leave no answer blank. Enter zero if applicable.) b. Susan's salary and the couple's AGI is $120,000. The couple files a joint tax return. Susan Dan Maximum deductible IRA contribution $