Patrick and Debra are married and file a joint return. The couple has a modified AGI of $59,000. Patrick contributed $5,500 to his traditional IRA for the tax year. Neither Patrick nor Debra have ever taken a distribution from a retirement plan. Assuming there is no limitation based on their tax liability, Patrick and Debra's Saver's Credit is __________. $200 $400 $800 $4,000

. Yoshiko is a small business owner whose income is reported on Schedule C. He placed his light truck into service on April 15, 2017 for $25,978. He did not claim any 179 expense or bonus depreciation. The truck is used 70% for business. Yoshiko's depreciation for the truck in 2018 in __________.

$0 $2,494 $5,819 $8,313

Explain Please!

note:in Debra's saver 400 is wrong.