Is 7D 3,003? Because I'm taking (107,600-103,000=4,600) then I divided it by the boundaries (103,000-123,000) so... (4,600/20,000=.23) then 3,900(1-.23)=3,003. I don't know if we need to take it farther and do the contribution of (3,900-3,003=897) as this has also given me the wrong answer. Anything helps thank you!

Mr. and Mrs. Davos file a joint tax return. Each spouse contributed $3,900 to a traditional IRA. In each of the following cases, compute the deduction for these contributions. The AGI in each case is before any deduction. a. Neither spouse is an active participant in a qualified retirement plan, and their AGI is $129,000. b. Mr. Davos is an active participant, but Mrs. Davos is not. Their AGI is $129,000. c. Both spouses are active participants, and their AGI is $85,680. d. Mr. Davos is self-employed and doesn't have a Keogh plan. Mrs. Davos is an active participant. Their AGI is $107,600. (Do not round intermediate calculations.) a. Deductible amount b. Deductible amount c. Deductible amount d. Deductible amount $ $ $ 7,800 3,900 7,800