John Boy Walton purchased land in $2023$ and is building two new homes. He is interested in claiming Section $45$L of New Energy$-$Efficient Home Credit. What is the material he can use to benefit himself to participate in this program?

a$)$ Solar Roofing Tiles

b$)$ Roof Trusses

c$)$ Traditional Shingles

d$)$ None of these

In $2023,$ Elon Musk bought a Tesla Model $Y,$ an entry$-$level vehicle. If all the necessary conditions are met, what would be the highest Clean Vehicle Credit under Section $30$D that Mr$.$ Musk could be eligible for?

a$)$ $$3,750\mathrm{.}00$

b$)$ $$7,500\mathrm{.}00$

c$)$ $$2,500\mathrm{.}00$

d$)$ $$4,000\mathrm{.}00$

With a MAGI of $$175,000\mathrm{.}00,$ Mr$.$ Torchie, a single man, purchased a new Ford Mustang Mach$-$E crossover electric vehicle. How much would Mr$.$ Torchie be eligible for in the Clean Vehicle Credit?

a$)$ $$7,500\mathrm{.}00$

b$)$ $$1,875\mathrm{.}00$

c$)$ $$3,750\mathrm{.}00$

d$)$ $$0\mathrm{.}00$