Pier, age 30, is married and files a joint return with his spouse. On February 15, 2017, Pier

establishes a traditional IRA for himself and a spousal IRA for his spouse with an $11,000

contribution, $5,500 for himself and $5,500 for his wife. Pier's spouse earned $2,500

in 2016 from a part-time job, and their combined AGI is $64,000. Neither Pier

nor his spouse is an active participant in an employer-sponsored retirement plan.

a.	What amount of the contribution is deductible?
b.	To what year does the contribution apply? (Assume that an election is made to treat Pier's spouse as having no compensation.)
c.	Is the deduction reported as for AGI or from AGI?
d.	How would your answer to Part a change, if at all, if Pier and his spouse were active participants in an employer-sponsored retirementplan?
e.	If a portion of the contribution is nondeductible in Part d, is it possible for Pier to make a deductible and a nondeductible contribution in the same year? Explain.
f.	How would your answer to Part a change if Pier and his spouse's combined AGI were $155,000 in 2016 and Pier was an active participant in an employer-sponsored retirement plan?