Oscar, a $38-$year$-$old single taxpayer, contributed $$2,000$ to a traditional IRA. His modified adjusted gross income is $$30,000,$ all from wages. He has never taken a distribution from any retirement account. He is potentially eligible for a Retirement Savings Contributions Credit $($Saver$\text{'}$s Credit$)$ of up to what amount?

$$0$

$$200$

$$400$

$$2,000$

Ross is single. He purchased a new main home in March of $2017$ for $$900,000.$ Ross will be itemizing his deductions. On what portion of the acquisition debt will interest be deductible on his $2023$ tax return?

$$375,000$

$$500,000$

$$750,000$

$$900,000$