Janet, age 29, is unmarried and is an active participant in a qualified retirement plan. Her modified AGI is $64,000 in 2017.

Click here to access Exhibit 19.3. Do not round intermediate computations.

a. Janet can contribute $ to her traditional IRA, but she can deduct $.

b. Assume instead that Janet is a participant in a SIMPLE IRA and that she elects to contribute 4% of her compensation to the account, while her employer contributes 3%.

Janet will contribute $ to her SIMPLE IRA account. Her employer will contribute $. The amount that will vest immediately is $.