in 2022, 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. note: leave no answers blank. enter zero if applicable. problem 13-69 part a (static) a. susan's salary and the couple's agi before any ira contribution deductions is $207,000. the couple files a joint tax return.