In January $2023,$ Brian purchases a used electric vehicle $($EV$)$ from a licensed dealer for $$15,000.$ The purchase meets all the requirements to qualify for the Used Clean Vehicle Credit. Brian is a married taxpayer, and his modified adjusted gross income $($MAGI$)$ is $$87,300.$ He determines he owes $$4,200$ in income tax for $2023.$ What is the amount of the Used Plug$-$In Electric Drive Vehicle Credit Brian can claim on his $2023$ Federal tax return?

A$.$ $$0$

B$.$ $$4,000$

C$.$ $$4,200$

D$.$ $$4,500$