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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?

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