Kathleen and Glenn decide that this the year to begin getting serious about saving for their retirement by participating in their employers' 401 (K) plans. As a result they each have $3,000 of their salary set aside in their qualified plans. A. Calculate the credit fro certain retirement plan contributions available to Kathleen and Glenn if the AGI on their joint return is $35,000. B. Kathleen adn Glenn persuade their dependent 15-year-old son, joel, to put $500 of his part-time earnings into a Roth IRA during the year. What is the credit for certain retirement plan contributions available to Joel? His AGI is $7,000