Karen and Jeremy, both in their 30s, file a joint tax return for 2016. Karen's wages are $15,000 and Jeremy's wages are $23,000 for the year. Your total adjusted gross income is $38,000; and Jeremy is covered by a qualifying pension plan at work but Karen is not. a. What is the maximum amount that Karen and Jeremy can each deduct for contributions to their individual retirement accounts? b. If Jeremy's wages are $80,000 for 2016, instead of $23,000, and his adjusted gross income is $95,000, what is the maximum amount Karen and Jeremy can each deduct for contributions to their individual retirement accounts? (show all work)