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miles (45) and sarah (51) tobias are married, and they will file a joint return for 2021. during the year, miles earned $95,000 in wages; sarah earned $19,700 from a part-time job and was not a participant in an employer-maintained retirement plan. they had no other income. what is the maximum amount the couple may contribute to sarah's traditional ira for 2021? $0 $3,500

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