Required information

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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.

Note: Leave no answers blank. Enter zero if applicable.

a$.$ Susan's salary and the couple's AGI before any IRA contribution deductions is $$236,000.$ The couple files a joint tax return.

Answer is complete but not entirely correct.

d$.$ d$.$ Susan's salary and her AGI before the IRA contribution deduction is $$85,000.$ Dan reports $$5,000$ of AGI before the IRA contribution deduction $($earned income$).$ The couple files separate tax returns.

Susan: $$0$ CORRECT

Dan: $$3250$ INCORRECT