David is age $40$ and was widowed in $2022.$ He has a daughter, Linda, age $8.$

$$ David provided the entire cost of maintaining the household and over half of the support for Linda. In order to work, he pays childcare expenses to Uptown Daycare.

$$ David purchased health insurance for himself and his daughter through the Marketplace. He received a Form $1095-$A$.$

$$ David and Linda are U$.$S$.$ citizens and lived in the United States all year in $2023.$

$33.$ David qualifies to claim a retirement savings contribution credit.

a$.$ True

b$.$ False