Ms. Ray is age 46 and single. This year, Mr. Ray's retirement savings included a $2,680 employer contribution to a qualified profit-sharing plan account, and a contribution by Ms. Ray to a traditional IRA. Mr. Ray contributed the maximum allowed. Required: Compute Ms. Ray's IRA deduction if current year income includes $58,100 salary. Compute Ms. Ray's IRA deduction if current year income includes $71,390 salary. Compute Ms. Ray's IRA deduction if current year income includes $71,390 salary and $7,650 dividend income.