Evan and Barbara Incurred Qualified Adoption Expenses in 2016 of $6,000,and

Multiple Choice

Evan and Barbara incurred qualified adoption expenses in 2016 of $6,000,and then incurred $9,000 more in 2017 when the adoption of their child became final.Their 2016 AGI was $110,000 and their 2017 AGI was $100,000.The allowable adoption credit is

A) $13,570 in 2017.
B) $15,000 in 2017.
C) $6,000 in 2016 and $7,570 in 2017.
D) $6,000 in 2016 and $9,000 in 2017.