Exhibit 12.3 "Saver's Credit Rate and AGI Thresholds (2020) Joint Return Over Not Over $ 0 $39,000 39,000 42,500 42,500 65,000 65,000 Head of Household Over Not Over $ 0 $29,250 29,250 31,875 31,875 48,750 48,750 All Other Cases Over Not Over $ 0 $19,500 19,500 21,250 21,250 32,500 32,500 Applicable Percentage 50% 20% 10% 0% Exhibit 12.3 "Saver's Credit Rate and AGI Thresholds (2020) Joint Return Over Not Over $ 0 $39,000 39,000 42,500 42,500 65,000 65,000 Head of Household Over Not Over $ 0 $29,250 29,250 31,875 31,875 48,750 48,750 All Other Cases Over Not Over $ 0 $19,500 19,500 21,250 21,250 32,500 32,500 Applicable Percentage 50% 20% 10% 0%