1. Norman and Brunhilda Walkueries both age 40 are married taxpayers filing jointly. Norman earned $132 this year and Brunhilda earned $100 000. Brunhilda is an active participant in the qualified plan offered by her employer and she contributed $1 500 to her IRA for this tax year. How much if any can be contributed to a spousal IRA and deducted for Norman for this year?
