In February, you are completing the return for Antonio, who purchased health coverage through the Marketplace and received the benefit of APTC. In completing Form 8962, you note that Antonio's MAGI is 401% of the FPL and the calculation shows that he has to repay an amount of APTC. Assuming that Antonio would be entitled to an IRA deduction if he made an IRA contribution, can Antonio reduce his MAGI for the tax year for the PTC calculation even though the tax year has ended?