In 2019, Susan (44 years old) is a highly successful architect and is covered by an employer-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. (Leave no answer blank. Enter zero if applicable.)

a. Susan's salary and the couple's AGI is $208,000. The couple files a joint tax return. Answer is complete but not entirely correct. Susan Dan 3,600 X Maximum deductible IRA contribution $ 0 $ b. Susan's salary and the couple's AGI is $125,500. The couple files a joint tax return. Maximum deductible IRA contribution c. Susan's salary and the couple's AGI is $80,750. The couple files a joint tax return. Susan Dan Maximum deductible IRA contribution d. Susan's salary and her AGI is $80,750. Dan reports $5,300 of AGI (earned income). The couple files separate tax returns. Susan Dan Maximum deductible IRA contribution