In 2019, 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. Use Tax Rate Schedule for reference. (Leave no answer blank. Enter zero if applicable.)

a. Susans salary and the couples AGI before any IRA contribution deductions is $199,000. The couple files a joint tax return.

	Susan	Dan
Maximum deductible IRA contribution	$0( this one is correct)	?????( it is not $0)

I need the answer for dan please