Micah and Lin Davos filed a joint tax return. Each spouse contributed a maximum of $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.

A. Deductible amount?

b. Deductible amount?

c. Deductible amount?

d. Deductible amount?