Chanda is 36, single, and an active participant in a qualified employee pension plan. Determine the maximum Roth IRA contribution that she can make in each of the following cases:
a. Her adjusted gross income for the year is $66,000.
b. Her adjusted gross income for the year is $120,000.
c. Her adjusted gross income for the year is $135,000.
d. Her adjusted gross income for the year is $65,000, and she makes a $3,000 contribution to a deductible IRA account.