If a 401(k) participant earns 80k annually; deposits 10k into his company sponsored 401k plan, can he do a deductible IRA also? He is married and files a joint return with his spouse, who isn't working & earns no income. I know the IRA limit is 3,500 for '04 and phases out between 65k and 75k in joint income. The cruxt of the matter is what income is includable in this calculation? If he deducts mortgage interest and other personal deductible expenses, do they affect the IRA eligibility calculation. Thanks for any advice!!

IRS Publication 590. http://www.irs.gov/pub/irs-pdf/p590.pdf
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