In 2018, 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 before any IRA contribution deductions is $193,000. The couple files a joint tax return.

b. Susans salary and the couples AGI before any IRA contribution deductions is $123,000. The couple files a joint tax return.

c. Susans salary and the couples AGI before any IRA contribution deductions is $83,000. The couple files a joint tax return.

d. Susans salary and her AGI before the IRA contribution deduction is $83,000. Dan reports $5,000 of AGI before the IRA contribution deduction (earned income). The couple files separate tax returns.