Question $1($Chapter $9)$

Kim, age $47,$ is a single filer. She has AGI of $$75,000$ and is an active participant in her employer's retirement plan.

$($a$)$ What's the maximum deductible amount that Kim may contribute to an IRA?

$($b$)$ Assume instead, that Kim is married to Dave and they file a joint return. Dave does not work. Their AGI is $$205,000.$

What's the maximum deductible amount that Kim may contribute to an IRA?

What's the maximum deductible amount that Dave may contribute to an IRA?