ustin, age 42, had the following items of income: -Earnings as a general partner in a partnership of $400 -Workers compensation of $600. Gambling losses of $200. -Distribution from profit sharing plan of $1,500. -Wages from an S Corp of $2,000. -Income from Municipal Bond Portfolio of $100,000. Since he does not have a retirement plan available at work, Justin also contributed $1,000 to his Roth IRA during the year. What is the maximum deduction Justin can take for an IRA contribution for this year?