I have a client (over 50) who mostly lives off of her portfolio. She gets minimal w-2 income from part time work. Her MAGI is low enough to qualify for a 2024 Roth IRA contribution. What is her maximum contribution? I know it is the lesser of $8,000 or earned income. Her w-2 notes $6,733.92 in box 1 (wages, tips, other compensation) so is $6,733.92 her maximum 2024 Roth IRA contribution amount or does that number need to be reduced by other boxes on the w-2 (e.g., box 4 (social security tax w/h), box 6 (Medicare tax w/h), etc.)?