Phil and Linda are 25-year-old newlyweds and file a joint tax return. Linda is covered by a retirement plan at work, but Phil is not. 

a. Assuming Phil’s wages were $27,000 and Linda’s wages were $18,500 for 2018 and they had no other income, what is the maximum amount of their deductible contributions to an IRA for 2018? Phil $? Linda $?

b. Assuming Phil’s wages were $53,000 and Linda’s wages were $70,000 for 2018 and they had no other income, what is the maximum amount of their deductible contributions to an IRA for 2018? Phil $? Linda $?