Max, a $19-$year$-$old single taxpayer, works part time and goes to school part time. Max$$s adjusted gross income $($AGI$)$ for the current year is $$30,000.$ He made a $$3,000$ contribution to a Roth individual retirement account $($IRA$).$ Which of the following is a true statement about Max$$s retirement savings contribution credit for the current year?

A$.$

The credit is only available for $$2,000$ of Max$$s contributions to a Roth IRA.

B$.$

Max is eligible for the credit even if he is a dependent of another taxpayer.

C$.$

Max is not eligible for the credit because he is not at least $21$ years old by the end of the tax year.

D$.$

The credit is only available for contributions to a traditional IRA, not a Roth IRA.