Mr. and Mrs. Davos file a joint tax return. Each spouse contributed $3,800 to a traditional IRA. In each of the following cases, compute the total deduction for these contributions. The AGI in each case is before any deduction.

Neither spouse is an active participant in a qualified retirement plan, and their AGI is $123,400.

Mr. Davos is an active participant, but Mrs. Davos is not. Their AGI is $123,400.

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

Mr. Davos is self-employed and doesnt have a Keogh plan. Mrs. Davos is an active participant. Their AGI is $109,400.