Ms. Ray is age 46 and single. Her employer made a $2,680 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 $58,100 salary is her only income item. b. Compute her IRA deduction if Ms. Ray's $67,950 salary is her only income item. c. Compute her IRA deduction if Ms. Ray's $67,950 salary and $7,650 dividend income are her only income items