Spencer Strank reports the following items of income for the current year on a joint return:

Employee salary $23,000

Interest income $2,000

Net income from consulting $20,000

Self-employment tax paid $2,800

He is a participant in his employer's qualified defined contribution retirement plan and has a non working spouse.

Please answer the following questions:

a. How much, if anything, may Spencer deduct if he contributes the maximum amount on behalf of himself and his wife to a traditional IRA?

b. Same as (a.), but AGI is $114,000.

c. What are the maximum contributions and deduction amounts available to Spencer if he maintains a solo 401(k) plan?

d. What are the maximum contribution and deduction amounts avaliable to Spencer if he maintains a money purchase Keogh plan?

e. What are the maximum contribution and deduction amounts available to Spencer if he maintains a SEP IRA?

f. What are the maximum contribution and deduction amounts available to Spencer if he maintains a SIMPLE 401(k)?

Please make sure to show all calculations. Please don't just provide a number. Thank you.