34. LO.5 Carri and Dane, ages 34 and 32, respectively, have been married for 11 years, and both are active participants in employer-qualified retirement plans. Their total AGI in 2021 is $201,000, and they earn salaries of $89,000 and $95,000, respectively.

What amount may Carri and Dane:

a. Contribute to regular IRAs?

b. Deduct for their contributions in part (a)?

c. Contribute to Roth IRAs?

d. Deduct for their contributions in part (c)?