Akina and Russ are both 33 years old and file a joint tax return. Akina works at a hospital and participates in a qualified retirement plan through the hospital. Russ is a bartender and does not participate in a qualified retirement plan. In 2023, they each have sufficient income to contribute \($6,500\) to their IRA accounts.

How much can Akina and Russ deduct in each of the following independent situations:

a. Akina has earned income of \($68,000,\) Russ has earned income of \($35,000\) and their modified AGI is \($103,000\).

b. Akina has earned income of \($88,000\) Russ has earned income of \($45,000\) and their modified AGI is \($143,000\).

c. Akina has earned income of \($144,000\) Russ has earned income of \($65,000\) and their modified AGI is \($223,000\).