?

For 2012, Val and Pat White (both age 40) filed a joint return.
Val earned $55,000 in wages and was covered by his employer’s
qualified pension plan. Pat was unemployed and received
$4,000 in alimony payments for the first four months of
the year before remarrying. The couple had no other income.
Each contributed $5,000 to an IRA account. The allowable IRA
deduction on their 2012 joint tax return is