Mr. and Mrs. Davos file a joint tax return. Each spouse contributed $3,100 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 $126,800. b. Mr. Davos is an active participant, but Mrs. Davos is not. Their AGI is $126,800. c. Both spouses are active participants, and their AGI is $85,930. d. Mr. Davos is self-employed and doesn't have a Keogh plan. Mrs. Davos is an active participant. Their AGI is $110,000. (Do not round intermediate calculations.) Amount a. Deductible amount b. Deductible amount C. Deductible amount d. Deductible amount