Virginia and Richard are married taxpayers with adjusted gross income of $28,000 in 2019. 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. $1,500 

c. $2,000 

d. $3,000 

e. $4,000