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Brittany (30) will use the head of household filing status for 2021. Her modified adjusted gross income is $45,000. During the year, she made a $1,500 contribution to her employer's 401(k) plan. She is not a student, and she has never taken a distribution from any retirement plan. The maximum amount Brittany may receive for the retirement savings contributions credit (Saver's Credit) is:
$0
$150
$300
$1500