The following situations relate to traditional IRA contributions for 2022. TAXPAYER SITUATIONS INVOLVING TRADITIONAL IRA CONTRIBUTIONS FOR TAX YEAR 2022 (1) Juan earns a salary of $28,000 and is not an active participant in any other qualified retirement plan. His wife, Agnes, has no earned income. What is the maximum total deductible contribution to their IRAs? Juan wishes to contribute as much as possible to his own IRA. (2) Abby has earned income of $25,000, and her husband has earned income of $2,600. They are not active participants in any other qualified retirement plan. What is the maximum contribution they can make to their IRAS? (3) Leo's employer makes a contribution of $3,500 to Leo's simplified employee pension plan. If Leo is single, has earned income of $32,000, and has AGI of $29,000, what amount, if any, can he contribute to an IRA? REQUIRED: For each of the situations provided above, answer the questions asked with respect to traditional IRA contributions. Consider each situation independent of the others.