Determine the retirement savings contributions credit in each of the following cases.

d. A single taxpayer with modified AGI of $12,000 and an IRA contribution of $2,300.

Use the table listed. The answer is not $1,150. I have tried and this is not it. Thank you!

Thanks!

TABLE 9-2 Rates for Retirement Savings Contributions Credit Applicable Percentage Modified Adjusted Gross Income All Other Joint Return Head of Household Filing Status Over Not Over Over Not Over Over Not Over $ 0 $38,500 $ 0 $28,875 $ 0 $19,250 38,500 41,500 28,875 31,125 19,250 20,750 41,500 64.000 31,125 48,000 20,750 32,000 50% 20% 10% 64,000 48,000 32,000 0%