In 2021, 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.)

a. Susans salary and the couples AGI before any IRA contribution deductions is $201,000. The couple files a joint tax return.

P.S. The answer for Dan in neither 0 or 3,000.

Answer is complete but not entirely correct. Susan Dan Maximum deductible IRA contribution $ 0 $ 0X X Answer is complete but not entirely correct. Susan Dan 3,000 Maximum deductible IRA contribution $ 0$