Terry and Jennifer, both in their 30s, file a joint income tax return for 2020. Terrys wages are $26,000 and Jennifers wages are $34,000 for the year. Their total adjusted gross income is $60,000, and Joan is covered by a qualified pension plan at work but Terry is not.

a.	What is the maximum amount that Terry and Jennifer may each deduct for contributions to their traditional individual retirement accounts in 2020?
b.	If Jennifer's wages are $85,000 for 2020, instead of $34,000, and their adjusted gross income is $111,000, what is the maximum amount that Terry and Jennifer may each deduct for contributions to their traditional individual retirement accounts?