1) Martha (53) works part-time. in addition, she is taking classes at local university. This year, Martha was enrolled in seven hours for one semester and three for another. The university considers 12 credit hours to be full time. Martha deferred $4,000 of compensation through her employer's 401(k) plan, her AGI for 2018 was $30,500. How much is Martha's Saver's Credit, assuming no tax liability limit applies?

A)$0 B)$400 C)$800 D)$2,000

2) in 2018, Elysia (38) contributed $2,000 to a traditional IRA. She is single, and her modified adjusted gross income(MAGI) is $30,000, all from wages. Elysia has never taken a distribution from any retirement account. She is potentially eligible for a retirement savings contribution credit (Saver's Credit) of up to-----

A)$0 B)$200 C)$400 D)$1,000