Lee and Whitney Incurred Qualified Adoption Expenses in 2012 of $2,000,and

Multiple Choice

Lee and Whitney incurred qualified adoption expenses in 2012 of $2,000,and then incurred $7,000 more in 2013 when the adoption of their special needs child became final.Their 2012 AGI was $120,000 and their 2013 AGI was $140,000.The allowable adoption credit is

A) $ 7,000 in 2012.
B) $ 9,000 in 2013.
C) $12,970 in 2013.
D) $2,000 in 2012 and $7,000 in 2013.