. Mr. and Mrs. DM file a joint tax return. They are both under the age of 50. Each spouse contributed $6,000 to a traditional IRA. 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 $140,000.

b) Mr. DM is an active participant in a qualified retirement plan but Mrs. DM is not. Their AGI is $130,000.

c) Both spouses are active participants and their AGI is $39,000.

d) Mr. DM is self-employed and does not have a retirement plan. Mrs. DM is an active participant. Their AGI is $105,000.