Lorna, 32 and Single, Is a Full-Time Student Who Works

Lorna, 32 and single, is a full-time student who works as a tennis instructor earning $1,500 per month. After taking a personal finance class, she decides to open and make contributions to a Roth IRA. In 2018, she contributed $4,000 to her Roth IRA. Which of the following best describes Lorna's situation?

A) Lorna is eligible to receive a retirement savings contribution credit of $4,000 for contributing to her Roth IRA.
B) Lorna is eligible to receive a nonrefundable retirement savings credit of $1,000 since she contributed more than $2,000 to her Roth IRA and has an annual income of $18,000.
C) Lorna is eligible to receive a refundable retirement savings credit of $1,000 since she contributed more than $2,000 to her Roth IRA and has an annual income of $18,000.
D) Lorna is not eligible to receive the retirement savings credit because she is a full-time student.