Charlie Is a Single Taxpayer with Income of $106,000 Which

Charlie is a single taxpayer with income of $106,000 which includes $22,500 of interest income. Contributions to educational savings accounts are phased out between $95,000 and $110,000. What is the maximum contribution Charlie can make to an educational savings account?

A) $2,500
B) $2,000
C) $1,467
D) $533
E) $0