Virginia and Richard are married taxpayers with adjusted gross income of $43,000 in 2022. If Virginia is able to make a $1,500 contribution to her IRA and Richard makes a $1,500 contribution to his IRA, what is the Saver’s Credit Virginia and Richard will be eligible for?

a. $0

b. $600

c. $1,500

d. $3,000

e. $4,000