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 $131,200. b. Micah is an active participant, but Lin is not. Their AGI is $121,200. c. Both spouses are active participants, and their AGI is $89,560. d. Micah is self-employed and does not have a SEP plan. Lin is an active participant. Their AGI is $115,100