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 $6,000 to a traditional IRA.

Required:

Compute the AGI on their joint return if AGI before an IRA deduction is $150,000.

Compute the AGI on their joint return if AGI before an IRA deduction is $204,200.