Ms$.$ Ray is age $46$ and single. This year, Ms$.$ Ray's retirement savings included a $$2,895$ employer contribution to a qualified profit$-$sharing plan account, and a contribution by Ms$.$ Ray to a traditional IRA. Ms$.$ Ray contributed the maximum allowed.Required:Compute Ms$.$ Ray's IRA deduction if current year income includes $$50,000$ salary.Compute Ms$.$ Ray's IRA deduction if current year income includes $$81,250$ salary.Compute Ms$.$ Ray's IRA deduction if current year income includes $$81,250$ salary and $$7,970$ dividend income.