I have a client…she is single. She works a couple of jobs while going back to school. She is on Obama Care health insurance and qualifies for subsidies. She submitted her expected earnings for 2020. And then got word that one of her employers is unexpectedly shutting down. As part of the closing, the employer is giving her $4500 in severance pay. This will obviously throw off her expected earnings number that she gave the government. And she’ll then have to pay back some or all of her subsidies. Can she get around that by putting the $4500 (severance pay) into a deductible IRA? Thanks.