To encourage low- to moderate-income workers to save for retirement, a tax credit called the Saver's Credit is available. Which statement about tax credits and tax deductions is true?

A) Tax deductions are more favorable than tax credit for most taxpayers.
B) Tax credits reduce taxes owed on a dollar-for-dollar basis.
C) Tax credits reduce taxable income.
D) Tax deductions reduce taxes owed on a dollar-for-dollar basis.

Answer: B

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