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From 2016 Income Tax Fundamentals: Martha and Rob, a married couple, under 50 years of age, have adjusted gross income on their 2015 joint return of...

From 2016 Income Tax Fundamentals:

Martha and Rob, a married couple, under 50 years of age, have adjusted gross income on their 2015 joint return of $45,000, before considering any IRA deduction. Martha and Rob have no earned income. What is the amount of Martha's maximum deductible IRA contributions?

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