1. Norman and Brunhilda Walkueries, both age 40, are married taxpayers
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?