Lee and Whitney Incurred Qualified Adoption Expenses in 2016 of $2,000,and

Multiple Choice

Lee and Whitney incurred qualified adoption expenses in 2016 of $2,000,and then incurred $7,000 more in 2017 when the adoption of their child became final.Their 2016 AGI was $120,000 and their 2017 AGI was $140,000.The allowable adoption credit is

A) $ 7,000 in 2017.
B) $ 9,000 in 2017.
C) $13,570 in 2017.
D) $2,000 in 2016 and $7,000 in 2017.