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: Compute the AGI on their joint return if AGI before an IRA deduction is $154,000. Compute the AGI on their joint return if AGI before an IRA deduction is $210,600.