In 2019, Elizabeth and Daniel (both age 40), a married couple with AGI of $120,000, file a joint tax return. They each contributed $6,000 to their IRAs.

a. How much can they deduct if they are both active participants in qualified retirement plans?

b. How much can they deduct if Elizabeth is not an active participant in a qualified retirement plan, but Daniel is an active participant in his qualified retirement plan?

c. How would your answer change if they are both active participants in qualified retirement plans but their AGI is $200,000?