justin, age 42, had the following items of income: -earnings as a general partner in a partnership of $400. -workers' compensation of $600. -gambling losses of $200. -distribution from profit sharing plan of $1,500. -wages from an s corp of $2,000. -income from municipal bond portfolio of $100,000. since he does not have a retirement plan available at work, justin also contributed $1,000 to his roth ira during the year. what is the maximum deduction justin can take for an ira contribution for this year?