Please answer these questions:

1. Juan (49) and Susan (51) Perez are married, and they will file a joint return for 2020. During the year, Juan earned $93,000 in wages; Susan earned $3,500 from a part-time job. They had no other income. What is the maximum amount the couple may contribute to Susan's traditional IRA for 2020?

a. $0

b. $3,500

c. $6,000

d. $7,000

2. Which of the following is an adjustment that will generally result in a lower tax liability for an eligible taxpayer because it directly reduces the taxpayer's total income?

a. An education credit.

b. The health savings account deduction.

c. Medical and dental expenses deduction.

d. The retirement savings contributions credit (Saver's Credit).

3. Emma Landerman (32) spent $2,800 for tuition and required course fees to complete two college courses during the year. Emma cannot be claimed as a dependent on anyone else's return, and she will use the single filing status. She is not a degree candidate, nor was she a full-time student. However, the courses she took were job-related. Her 2020 modified adjusted gross income was $52,000. Given the information provided, Emma potentially qualifies for which of the following tax benefits for education?

a. American Opportunity Tax Credit.

b. Lifetime learning credit.

c. Qualified tuition program.

d. Student loan interest deduction.