Paul and Lois Lee, both age fifty-three, are married and will
file a joint return for 2013. Their 2013 adjusted gross income is
expected to be $85,000, including Paul’s $75,000 salary. Lois has
no income of her own. Neither spouse is covered by an employer-
sponsored pension plan. What amount can the Lees contribute
to IRAs for 2013 to take advantage of their maximum
allowable IRA deduction in their 2013 return?