Mr. and Mrs. White are married and file a joint tax return. Mr. White

is 52 years old; Mrs. White is 49 years old. Both Mr. and Mrs. White

actively participate in an employer-sponsored retirement plan. During

2019 Mr. White had earned income of $60,000; Mrs. White had earned

income of $40,000. During 2019 their adjusted gross income was

$109,000. Both Mr. and Mrs. White want to make the maximum deductible

contribution to their IRAs. Both Mr. and Mrs. White want to make the

maximum contribution to their Roth IRAs.

Required:

1. Determine Mr. Whites maximum deductible contribution to his IRA

and the maximum contribution to his Roth IRA.

2. Determine Mrs. Whites maximum deductible contribution to her

IRA and the maximum contribution to her Roth IRA.