Question: In January 2 0 2 3 , Brian purchases a used electric vehicle ( EV ) from a licensed dealer for $ 1 5 ,

In January 2023, Brian purchases a used electric vehicle (EV) from a licensed dealer for $15,000. The purchase meets all the requirements to qualify for the Used Clean Vehicle Credit. Brian is a married taxpayer, and his modified adjusted gross income (MAGI) is $87,300. He determines he owes $4,200 in income tax for 2023. What is the amount of the Used Plug-In Electric Drive Vehicle Credit Brian can claim on his 2023 Federal tax return?
A. $0B. $4,000C. $4,200D. $4,500

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