Evan and Barbara Incurred Qualified Adoption Expenses in 2013 of $6,000,and

Multiple Choice

Evan and Barbara incurred qualified adoption expenses in 2013 of $6,000,and then incurred $7,500 more in 2014 when the adoption of their child became final.Their 2013 AGI was $110,000 and their 2014 AGI was $100,000.The allowable adoption credit is

A) $13,190 in 2014.
B) $13,500 in 2014.
C) $6,000 in 2013 and $7,190 in 2014.
D) $6,000 in 2013 and $7,500 in 2014.