Determine the retirement savings contributions credit in each of the following cases. Use Table 97 Retirement Savings Contributions Credit a A married couple filing jointly with modified AGI of $37,500 and an IRA contribution of $1,620 b A married couple filing jointly with modified AGI of $58.000 and an IRA contribution of $1,.540 c A head of household taxpayer with modified AGl of $33,000 and Roth IRA contributiofr $1,810 d A single taxpayer with modified AGl of $12 000 and an IRA contribution of $2.350