Which of the following individuals would qualify for the Retirement Savings Contributions Credit? ...

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Which of the following individuals would qualify for the Retirement Savings Contributions Credit?
A.Bobbie, age 32 and single, who hit the annual contribution max in her firm's 401(k) with her year-end bonus of $40,000 in addition to her $60,000 salary.
B.Brian, a 22-year-old, full-time college student who used his part-time earnings as a tutor to contribute to a Roth IRA.
C.Brittany, a 19-year-old, part-time college student living on her own with MAGI of $21,000 who contributed to a Roth IRA.
D.Breanna, a 28-year-old mother who doesn't currently work with joint MAGI of $85,000 who contributed to a spousal IRA.

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