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Sara, age 30, and Luke, age 31 file married filing jointly. Sara does not have the opportunity to participate in a qualified retirement plan. Luke

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Sara, age 30, and Luke, age 31 file married filing jointly. Sara does not have the opportunity to participate in a qualified retirement plan. Luke is an active participant in a qualified retirement plans at work. They have an adjusted gross income of $202,000. What is the combined maximum they contributed to traditional IRAs? How much of their contributions are deductible

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