Ms. Ray is age 46 and single. Her employer made a $2,800 contribution to her qualified profit-sharing plan account, and she made the maximum contribution to her traditional IRA. Required: a. Compute her IRA deduction if Ms. Ray's $55,400 salary is her only income item. b. Compute her IRA deduction if Ms. Ray's $68,560 salary is her only income item. c. Compute her IRA deduction if Ms. Ray's $68,560 salary and $7,380 dividend income are her only income items