Limitation based on adjusted gross income
The amount of the credit allowed by subsection (a) (determined without regard to this subsection and subsection (e)) shall be reduced (but not below zero) by 5 percent of so much of the taxpayer’s adjusted gross income as exceeds—
(1)#
$150,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(2)#
$112,500 in the case of a head of household (as defined in section 2(b)), and
(3)#
$75,000 in the case of a taxpayer not described in paragraph (1) or (2).