Is the modified AGI limit being referred to below (on IRA tax-deductible contributions legibility) referring to combined modified AGI (including spouse who is enrolled in a 401k plan) OR the individual's modified AGI? Assume that the couple is filing a joint return.
"If you are married and your spouse is covered by a retirement plan at work and you aren’t, and you live with your spouse or file a joint return, your deduction is phased out if your modified AGI is more than $193,000
(up from $189,000 for 2018) but less than $203,000 (up from $199,000 for 2018). If your modified AGI is $203,000 or more, you can’t take a deduction for contributions to a traditional IRA."
