Lee and Whitney Incurred Qualified Adoption Expenses in 2013 of $2,000,and

Multiple Choice

Lee and Whitney incurred qualified adoption expenses in 2013 of $2,000,and then incurred $7,000 more in 2014 when the adoption of their child became final.Their 2013 AGI was $120,000 and their 2014 AGI was $140,000.The allowable adoption credit is

A) $ 7,000 in 2014.
B) $ 9,000 in 2014.
C) $13,190 in 2014.
D) $2,000 in 2013 and $7,000 in 2014.