Evan and Barbara Incurred Qualified Adoption Expenses in 2018 of $6,000,and

Multiple Choice

Evan and Barbara incurred qualified adoption expenses in 2018 of $6,000,and then incurred $9,000 more in 2019 when the adoption of their child became final.Their 2018 AGI was $110,000 and their 2019 AGI was $100,000.The allowable adoption credit is

A) $14,080 in 2019.
B) $15,000 in 2019.
C) $6,000 in 2018 and $8,080 in 2019.
D) $6,000 in 2018 and $9,000 in 2019.