After Years of Working with the Orphanage and the Government,Walt $\begin{array}{rrr}2016 & \$ & 12,500 \\2017 & & 2,800\end{array}$

Multiple Choice

After years of working with the orphanage and the government,Walt and Kim adopted a little girl from China.The adoption process,which became final in January 2017,incurred the following qualified adoption expenses.What amount of adoption credit can Walt and Kim claim and in what year? Assume there is no credit limitation due to their AGI amount. $\begin{array}{rrr}2016 & \$ & 12,500 \\2017 & & 2,800\end{array}$

A) $15,300 in 2017.
B) $15,300 in 2016.
C) $12,500 in 2016 and $2,800 in 2017.
D) $13,570 in 2017.