Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Adjustments to Income Workout

IRA Contributions

Skills Warm Up: Employer Retirement Plans

Question 3 of 5

Zoe, age 43 and Ken, age 45 are married and will file a joint return. Zoe is covered by a retirement plan at work but Ken is not. Zoe contributed $2,000 to her traditional IRA and $3,500 to a traditional IRA for Ken. Zoe has a modified AGI of $125,000; Ken has a modified AGI of $145,000. What is their allowable traditional IRA deduction?

A $6,000
B $3,000
C $2,000
D Zero

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