In 2018, Susan (44 years old) is a highly successful architect and is covered by an employee-sponsored plan.Her husband, Dan (47 years old), however, is a Ph.D. student and is unemployed.Compute the maximum deductible IRA contribution for each spouse in the following alternative situations.

a. Susan’s salary and the couple’s AGI before any IRA contribution deductions is $193,000.The couple files a joint tax return.

b. Susan’s salary and the couple’s AGI before any IRA contribution deductions is $123,000.The couple files a joint tax return.

c. Susan’s salary and the couple’s AGI before any IRA contribution deductions is $83,000.The couple files a joint tax return.

d. Susan’s salary and her AGI before the IRA contribution deduction is $80,000. Dan reports $5,000 of AGI before the IRA contribution deduction(earned income).The couple files separate tax returns.