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.

	Amount
a. Deductible amount	?
b. Deductible amount	?
c. Deductible amount	?
d. Deductible amount	?