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PLEASE SHOW WORK

32. Venkat is age 32, single, and reported AGI of $69,000 in the tax year 2018. He is an active participant in his employer's pension plan. What is the maximum deductible IRA contribution he can make in 2018?

A. $0

B. $2,200

C. $3,300

D. $5,500

33. Charlotte is age 52, married, and reported AGI of $107,000 in the taxyear 2018. She is an active participant in her employer's pension plan. What is the disallowed portion of her deductible IRA contribution in 2018?

A. $6,500

B. $0

C. $1,950

D. $4,550

34. Escobar and Rose are both age 36 and file a joint return. Neither is covered under an employer plan. Escobar earned $121,000 of compensation in 2018. Rose worked part-time and earned $1,200. What is the maximum combined deductible IRA contribution they can make in 2018?

A. $0

B. $5,500

C. $6,700

D. $11,000

35. Patrick is entitled to receive monthly payments of $1,500 over his life from his employer's qualified pension plan or he can take $1,300 monthly over his life and the life of his wife. The payments begin January 1, 2018. He contributed $85,250 to the plan prior to his retirement. Patrick is 64 and his wife is 62. Using the simplified method, how much of the payments will be included in Patrick's taxable income for 2018 if he chooses to take $1,300 monthly over his life and the life of his wife?

A. $1,300

B. $3,300

C. $12,300

D. $15,600

36. Zena must start taking distributions from her traditional IRA beginning April 1, 2018. At the end of 2017, the plan had a balance of $220,000 and Zena was 71 years old. What minimum amount must Zena take as a distribution from the IRA beginning April 1, 2018?

A. $8,302

B. $8,594

C. $13,497

D. $14,379