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 PhD student and is unemployed. Compute the maximum deductible IRA contribution for each spouse in the following alternative situations.

Susans salary and her AGI is $85,000. Dan reports $7,000 of AGI (earned income). The couple files separate tax returns.

	Susan	Dan
Maximum deductible IRA contribution	$0?