Tomas, aged 29, is married, filing jointly, and is not an active participant in a qualified plan. However, his wife, Cindy, is an active participant in a qualified retirement plan. Tomas' compensation is $65,000 and the couple's AGI is $154,000 in 2018.

Click here to access Exhibit 11.3. Do not round intermediate computations. If an amount is zero, enter "0".

a. Tomas can contribute $ to his traditional IRA, and he can deduct $. His wife Cindy can make a $ deductible IRA contribution.

b. Assume instead that Tomas is a participant in a SIMPLE IRA and that he elects to contribute 4% of his compensation to the account, while his employer contributes 3%.

Tomas will contribute $ to his SIMPLE IRA account. His employer will contribute $. The amount that will vest immediately is $.