Ms. Ray is age 46 and single. Her employer made a $2,720 contribution to her qualified profit-sharing plan account, and she made the maximum contribution to her traditional IRA.

Required:

1. Compute her IRA deduction if Ms. Rays $53,400 salary is her only income item.
2. Compute her IRA deduction if Ms. Rays $69,330 salary is her only income item.
3. Compute her IRA deduction if Ms. Rays $69,330 salary and $7,430 dividend income are her only income items.