Determine the retirement savings contributions credit in each of the following independent cases. Use Table 9-2. Retirement Savings Contributions Credit a. A married couple filing jointly with modified AGI of $37,500 and an IRA contribution of $1,610. b. A married couple filing jointly with modified AGI of $58,000 and an IRA contribution of $1,520. C. A head of household taxpayer with modified AGI of $33,000 and Roth IRA contribution of $1,800. d. A single taxpayer with modified AGI of $12,000 and an IRA contribution of $2,325. 2,325:TABLE 9-2 Rates for Retirement Savings Contributions Credit Modified Adjusted Gross Income Applicable Joint Return Head of Household All Other Filing Status Percentage Over Not Over Over Not Over Over Not Over $ 0 $ 41.000 S 0 $ 30.750 S 0 $ 20.500 50% 41,000 44.000 30,750 33.000 20.500 22.000 20% 44.000 68.000 33.000 51.000 22,000 34.000 10% 68,000 51.000 34,000 0%