Mr. Gilbert is self-employed and makes annual contributions to a Keogh plan. Mrs. Gilberts employer doesnt offer any type of qualified retirement plan. Each spouse contributes $3,200 to a traditional IRA. Required:

Compute the AGI on their joint return if AGI before an IRA deduction is $131,000.

Compute the AGI on their joint return if AGI before an IRA deduction is $199,300.