Sally, who is single and age 40, made deductible IRA contributions in several early years, but has

Question:

Sally, who is single and age 40, made deductible IRA contributions in several early years, but has not been eligible to make deductible IRA contributions for the last 5 years because she is covered under her employer’s plan. Her AGI is $100,000. She is interested in making IRA contributions in the current year. What advice would you give her?