Need the answers for 26,27 and 28

Sam is single and has an AGI of $48,000 in 2016. He is going for his MS in Accounting and paid $13,000 in tuition for the year. His maximum lifetime learning credit for 2016 is (the phase out for single is $55,000 - $65,000): a. $2, 500 b. $2,000 c. $800 d. $1, 200 e. none of the above Jack and Jill file a joint tax return in 2016 and they each have a salary of $74,000 and a total AGI of $186,000. Jack is covered by a pension plan and Jill is not. For 2016 they can claim a combined IRA deduction of (phase out for married filing jointly is $98,000 - 118,000 for those covered by a pension plan and $184,000 - 194,000 for spouses not covered by a pension plan): a. $0. b. $5, 500. c. $3, 850. d. $4, 400. e. none of the above. Jack and Jill are each covered by a pension plan and have a combined AGI on their tax return for 2016 of $175,000. They would like to contribute to a Roth-IRA in 2016. Which of the following statements are true? (The phase out for 2016 for a joint return is $184,000 - $194,000). a. They cannot contribute to a Roth-IRA in 2016 b. Each can contribute $5, 500 which is deductible for AGI. c. Each can contribute $5, 500 which is not deductible. d. Only one of them can contribute to the Roth-IRA. e. none of the above. Sam is single and has an AGI of $48,000 in 2016. He is going for his MS in Accounting and paid $13,000 in tuition for the year. His maximum lifetime learning credit for 2016 is (the phase out for single is $55,000 - $65,000): a. $2, 500 b. $2,000 c. $800 d. $1, 200 e. none of the above Jack and Jill file a joint tax return in 2016 and they each have a salary of $74,000 and a total AGI of $186,000. Jack is covered by a pension plan and Jill is not. For 2016 they can claim a combined IRA deduction of (phase out for married filing jointly is $98,000 - 118,000 for those covered by a pension plan and $184,000 - 194,000 for spouses not covered by a pension plan): a. $0. b. $5, 500. c. $3, 850. d. $4, 400. e. none of the above. Jack and Jill are each covered by a pension plan and have a combined AGI on their tax return for 2016 of $175,000. They would like to contribute to a Roth-IRA in 2016. Which of the following statements are true? (The phase out for 2016 for a joint return is $184,000 - $194,000). a. They cannot contribute to a Roth-IRA in 2016 b. Each can contribute $5, 500 which is deductible for AGI. c. Each can contribute $5, 500 which is not deductible. d. Only one of them can contribute to the Roth-IRA. e. none of the above