Lee and Whitney Incurred Qualified Adoption Expenses in 2014 of $2,000,and

Multiple Choice

Lee and Whitney incurred qualified adoption expenses in 2014 of $2,000,and then incurred $7,000 more in 2015 when the adoption of their child became final.Their 2014 AGI was $120,000 and their 2015 AGI was $140,000.The allowable adoption credit is

A) $ 7,000 in 2015.
B) $ 9,000 in 2015.
C) $13,400 in 2015.
D) $2,000 in 2014 and $7,000 in 2015.