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The taxpayer is married filled joints (age 40), with an AGI of $199,000, and is not an active participant in an employer-sponsored plan, but the

The taxpayer is married filled joints (age 40), with an AGI of $199,000, and is not an active participant in an employer-sponsored plan, but the taxpayers' spouse is an active participant (2020 tax year). Calculate the taxpayer's maximum deduction for traditional IRA contribution.

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