Steve is age 50 and unemployed. He is married to an active participant in her employers 401(k) plan. What is the maximum tax-deductible spousal IRA contribution that can be made for him in 2015 if the couples AGI is $180,000 and they file a joint tax return?

a. $0

b. $1,000

c. $5,500

d. $6,500

Megan has self-only health insurance coverage with a $2,500 deductible under her Archer MSA that she maintained throughout 2015. What is the maximum tax-deductible contribution she can make to the MSA in 2015?

a. $1,625

b. $1,875

c. $3,350

d. $4,350

Al owned a family high deductible health policy as part of his MSA for the entire year. What is his maximum permitted contribution to the MSA in 2015 if his deductible is $5,000?

a. $3,350

b. $3,750

c. $5,000

d. $6,650

Jack is age 45 and owns a self-only high deductible health policy with a $5,000 deductible under his HSA. What is his maximum permitted HSA contribution in 2015?

a. $3,250

b. $3,350

c. $3,750

d. $6,650