Phillip, a single parent, would like to contribute $1,800 to an educational savings account for his 10-year-old son. His AGI is $98,000 . Calculate the amount of the contribution he can make

$1,600 . His contribution is limited because of his AGI. ($110,000 - $98,000) / $15,000 × $2,000 is $1,600 . $15,000 is the range between the upper and lower phase-out limits.