Evan and Barbara Incurred Qualified Adoption Expenses in 2015 of $6,000,and

Multiple Choice

Evan and Barbara incurred qualified adoption expenses in 2015 of $6,000,and then incurred $9,000 more in 2016 when the adoption of their child became final.Their 2015 AGI was $110,000 and their 2016 AGI was $100,000.The allowable adoption credit is

A) $13,460 in 2016.
B) $15,000 in 2016.
C) $6,000 in 2015 and $7,460 in 2016.
D) $6,000 in 2015 and $9,000 in 2016.