What is the maximum deductible contribution that can be made to one or more deductible IRAs in each of the following instances?a. A single person, age 51, who is an active participant in an employer-sponsored retirement plan with AGI of $37,000. b. A single person, age 59, who is an active participant in an employer-sponsored retirement plan with AGI of $69,000. c. A single person, age 26, who is an active participant in an employer-sponsored retirement plan with AGI of $65,000.

What will be an ideal response?


a. $6,500 
b. $2,600 
c. $4,400 

a) $6,500 for taxpayers age 50 or older. 
b) ($69,000 - $63,000/$10,000) × $6,500 = $3,900 disallowed portion. 
c) ($65,000 - $63,000/$10,000) × $5,500 = $1,100 disallowed portion.

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