McGraw-Hill's Taxation of Individuals and Business Entities 3rd Edition by Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

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In 2011, 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..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 $180,000.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 and earned income.The couple files separate tax returns.