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65. In 2021, 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 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 $201,000. The couple files a joint tax return b) Susan's salary and the couple's AGI before any IRA contribution deductions is $129,000. 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 $83,000. Dan reports $5.000 of AGI before the IRA contribution deduction (earned income). The couple files separate tax returns Page 13-43 2021 deductible contribution limit: Lesser of $6,000 or earned income. For taxpayers over 50, lesser of $7,000 or earned income. If taxpayers participate in employer-provided plan: For 2021. deduction limit phased out for single taxpayers with MAGI between $66,000 and $ 76,000, and for married filing jointly taxpayers with MAGI between $105,000 and $125,000. Special rules if one spouse is covered by plan and the other is not

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