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. $0
B. $4,000
C. $4,200
D. $4,500