The three friends, Irene, Roger, and Nora, are all 40 years old with the following financial situation: Pre-tax dollars available to invest: $7,000 Maximum IRA contribution (combined traditional and Roth): $7,000 Income tax rate: 27% Capital gain tax rate: 15% Dividend tax rate: 15% They all wish to invest in a stock portfolio with no dividends that is expected to give an annual return of 10%. That is where their similarities end. Irene will invest the maximum in a traditional IRA account and the rest in a non-IRA account; Roger will invest the maximum in a Roth IRA account and the rest in a non-IRA account; and Nora will invest it all in a non-IRA account. Suppose the three friends make no other investments, i.e., no other investments in the current year and no investments at all in future years. How much does each have available (after tax) if they liquidate their respective accounts after 30 years and their tax rates remain the same? What if their future income tax rates drop to 22%? What if the income tax rates remain the same, but the pre-tax dollars available to invest is $10,000? What if the income tax rates remain the