Mr. Gilbert is self-employed and makes annual contributions to a SEP plan.

Ms. Gilberts employer doesnt offer any type of qualified retirement plan.

Each spouse contributes the maximum $6,000 to a traditional IRA.

Required:

a) Compute the AGI on their joint return if AGI before an IRA deduction is $137,000.

b) Compute the AGI on their joint return if AGI before an IRA deduction is $210,900.

Please give detailed explanation. Thanks.