Which taxpayer is eligible for the Clean Vehicle Credit, assuming all other requirements are met including having a modified adjusted gross income (MAGI) under the limit? Cuthbert, who purchased an electric vehicle with an 8-kilowatt battery from a friend who is not a dealer in April 2023. It had final assembly in North America and a suggested retail price of $38,000. Jill, who purchased a hybrid vehicle, which charges its battery from its gasoline engine, from a dealer in February 2023. The vehicle had final assembly in North America and had a suggested retail price of $48,000. Patrick, who purchased an electric vehicle in December 2022 from a dealer. This vehicle meets the assembly