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Sammy, age 31, is unmarried and is not an active participant in a qualified retirement plan. His modified AGI is $55,000 in 2014. The maximum amount that Sammy can deduct for a contribution to a traditional IRA is:
Lateral Rectus Muscles
Muscles located on the outer sides of both eyes, responsible for moving the eyes outward, away from the nose.
Retina
The light-sensitive layer of tissue at the back of the inner eye, which converts light into neural signals sent to the brain.
Cones
Photoreceptor cells in the retina of the eye that function best in bright light and enable color vision and fine detail perception.
Rods
Photoreceptor cells in the retina of the eye that are sensitive to low light levels, contributing to night vision.
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