During $2024,$ Richard and Greta Van Fleet, who are married and have $2$ dependent children $($ages $16($in high school$)$ and $22(\backslash (1^\{\backslash$text $\{$st $\}\}\backslash )$ year in a Masters' program, but $\backslash (5^\{\backslash$text $\{$th $\}\}\backslash )$ year in college, full$-$time$)),$ have the following information:$*($these limited partnerships are not real estate related$)$

They also incurred the following expenses:

Qualified medical expenses $\backslash$$$15,000$Cash charitable contributions $(\backslash (\backslash$$ $6,000\backslash )-$ church; $\backslash$$$1,500-$ St$.$ Jude Children's Hospital$)$Tuition paid for qualified educational expenses for older child who attends Big State University from Form $1098-$T

$($Ignore the phase$-$out for education credits$)$

They have the following federal tax payments:

Income tax withheld $\backslash$$$15,000$

Also, they want to make the maximum contribution possible to IRAs for both of them. Each of them has a traditional IRA and a Roth IRA to which they could contribute. Both of them are active participants in qualified plans at work. Richard is $66,$ and Greta is $56.$ They want you to advise them regarding making their IRA $($i$.$e$.,$ which option makes more sense under the facts?$).$

Be prepared to answer questions regarding gross $($total$)$ income, AGI, taxable income, federal tax liability $($before any credits$),$ and additional tax due to the IRS or refund due back to the taxpayers. You should include any relevant credits that we covered to which the taxpayers are entitled based on the facts. Did the taxpayers make their contribution to a traditional IRA or a Roth IRA?