Required information [The following information applies to the questions displayed below) In 2021. 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. (Leave no onswer blank. Enter zero if applicable.) a. Susan's salary and the couple's AGI before any IRA contribution deductions is $201.000. The couple files a joint tax return. Susan Dan 6.000 Maximum deductible IRA contribution $ of $