A married couple filing a joint return are separately employed. The husband's employer offers a qualified pension plan and he is an active participant. The wife is self employed and earns $50,000 a year. Which of the following is true regarding IRA contributions made by this couple?[A] Neither the husband or wife are allowed to make tax deductible contributions, but both could make after tax contributions.[B] The husband could only make an after tax contribution, whereas the wife could make a tax deductible contribution.[C] Neither would be allowed to make any type of contribution.[D] The husband could not make any type of contribution, whereas the wife could make a tax deductible contribution.

Vortex company operates a retail store with two departments. information about those departments follows. department a department b sales $ 800,000 $ 450,000 cost of goods sold 497,000 291,000 direct expenses salaries 125,000 88,000 insurance 20,000 10,000 utilities 24,000 14,000 depreciation 21,000 12,000 maintenance 7,000 5,000 the company also incurred the following indirect costs. salaries $36,000 insurance 6,000 depreciation 15,000 office expenses 50,000 indirect costs are allocated as follows: salaries on the basis of sales; insurance and depreciation on the basis of square footage; and office expenses on the basis of number of employees. additional information about the departments follows. department square footage number of employees a 28,000 75 b 12,000 50 required: 1. determine the departmental contribution to overhead and the departmental net income for department a and department b.