Ferris and Jody are married and file a joint return. During the current year, Ferris has a salary of $40,000. Neither Ferris nor Jody is covered by an employer sponsored pension plan. Determine the maximum IRA contribution and deduction amounts in each of the following cases:
a. Jody earns $28,000, and their adjusted gross income is $114,000.
b. Jody does not work outside the home, and their adjusted gross income is $65,000.
c. Assume the same facts as in part a, except that Ferris is covered by an employer sponsored pension plan.
d. Assume the same facts as in part a, except that Ferris and Jody are covered by an employer-sponsored pension plan.