Answer the following independent questions with respect to a deductible IRA and § 401(k) contributions for 2021. 

a. Govind, age 31, earns a salary of $26,000 and is not an active participant in any other qualified plan. His wife Olga reports $600 of compensation income. What is the maximum total deductible contribution to their IRAs?

b. Danos is a participant in a SIMPLE § 401(k) plan. He contributes 6% of his salary of $42,000, and his employer contributes 3%. What amount will be contributed for the year? What amount will be vested?

c. Nancy wants to contribute $8,000 at the end of each year into a § 401(k) plan for 20 years with the expectation of an annual 6% interest earned. If the first contribution occurs at year-end, what amount will be in her § 401(k) in 20 years?