Ms. Ray is age 46 and single. Her employer made a $2,895 contribution to her qualified profit-sharing plan account, and she made the maximum contribution to her traditional IRA.

a) Compute her IRA deduction if Ms. Rays $50,000 salary is her only income item.

b) Compute her IRA deduction if Ms. Rays $67,250 salary is her only income item.

c) Compute her IRA deduction if Ms. Rays $67,250 salary and $7,970 dividend income are her only income items.