n 2020, Susan (44 years old) is a highly successful architect and is covered by an employee-sponsored plan. Her husband, Dan (47 years old), however, is a Ph.D. student and unemployed. Compute the maximum deductible IRA contribution for each spouse in the following alternative situations. (Leave no answer blank. Enter zero if applicable.) Problem 13-65 Part a (Static)

a. Susans salary and the couples AGI before any IRA contribution deductions is $199,000. The couple files a joint tax return.