Karen, 28 years old and a single taxpayer, has a salary of $26,000 and rental income of $33,000 for the 2012 calendar tax year. Karen is covered by a pension through her employer. a) What is the minimum amount that Karen may deduct for contributions to her IRA 2012? b) If Karen is a calendar year taxpayer and files her tax return on August 15, what is the last date on which she can make her contribution to the IRA and deduct it for 2012