In 2016, Susan (44 years old) is a highly successful architect and is covered by an employee-sponsored plan. Her husband, Dan (47 years old), however, is a Ph.D. student and is unemployed. Compute the maximum deductible IRA contribution for each spouse in the following alternative situations.

a) Susan’s salary and the couple’s AGI is $190,000. The couple files a joint tax return.

b) Susan’s salary and the couple’s AGI is $120,000. The couple files a joint tax return.

c) Susan’s salary and the couple’s AGI is $80,000. The couple files a joint tax return.

d) Susan’s salary and her AGI is $80,000. Dan reports $5,000 of AGI (earned income). The couple files separate tax returns.