Does the modified AGI impact the amount that can be deducted when applying it to a ROTH IRA?

Yes, it does. The ROTH IRA is a pension option for those in the lower-to-middle income bracket. Once you hit a certain level of income ($177K for married filing jointly, or $120K for single or head of household), you can no longer contribute to a ROTH IRA.

Thanks for your expertise! I appreciate it!

Glad to help!

Just to clarify: you can deduct contributions you make to a regular IRA (if you meet the maximum AGI requirement), but not to a Roth IRA.