Shyla, 28 years old and a single taxpayer, has a salary of $41,000 and rental income of $33,000 for the 2023 calendar tax year. Shyla is covered by a pension through her employer. AGI phase-out range for traditional IRA contributions for a single taxpayer who is an active plan participant is $73,000 - $83,000. a. What is the maximum amount that Shyla may deduct for contributions to her IRA for 2023? Alpha-numeric input field b. If Shyla is a calendar year taxpayer and files her extended tax return on August 15, what is the last date on which she can make her contribution to the IRA and deduct it for 2023