Micah and Lin Davos file a joint tax return. Each spouse contributed the maximum $$6,000$ to a traditional IRA.

Required:

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 $$138,400.$

b$.$ Micah is an active participant, but Lin is not. Their AGI is $$128,400.$

c$.$ Both spouses are active participants, and their AGI is $$89,200.$

d$.$ Micah is self$-$employed and does not have a SEP plan. Lin is an active participant. Their AGI is $$114,400.$

Note: Do not round intermediate calculations.

Answer is complete but not entirely correct.