to qualify, EITHER the 2022 or 2023 AGI must be below the limit.
then to use the credit, line 22 of Form 1040 (before the credit is applied) for 2023 must be at least $7500 to get the full value of the credit.
Line 22 in 2023 will be the same as Line 22 in 2022....that is your tax liability.
