Max and Nora Have Modified AGI of $75,000,and Adopted a Little

Multiple Choice

Max and Nora have modified AGI of $75,000,and adopted a little boy from San Antonio,Texas,in the current year and incurred a total of $13,000 in qualified adoption expenses.In addition,Max's employer provided the couple with adoption benefits of $4,000.What is the maximum amount of adoption credit they can take this year?

A) $4,000.
B) $9,000.
C) $13,000.
D) $13,570.