Patrick and Debra are MFJ return. The couple has a MAGI of $59,000. Patrick contributed $5,500 to his traditional IRA for the tax year. Neither Patrick nor Debra have ever taken a distribution from a retirement plan. Assuming there is no limitation based on their tax liability, Patrick and Debra's Saver's Credit is A) $200 b) $400 c) $800 d) 4,000

Explain PLease:I read that MFJ with MAGI of 59,000 is 10% of the IRA, but I do not have 550, and 400 wrong .

Ryan, a retired single taxpayer, began receiving a monthly pension from his former employer's qualified plan in March 2018. He was 68 years old when he received the first payment, and the pension will pay over the course of his life. He received a Form 1099-R for the tax year showing a gross distribution of $7,000 in box 1, code 7 in box 7, and total employee contributions of $21,000 in box 9b. Box 2a is blank, and box 2b indicates that the taxable amount is not determined. The taxable amount of Ryan's distribution is __________. a) $0 b) $6,000 c) $7,000 d)$21,000

Explain Please, I do not what table use it.

Thank you in advance!