Evan and Barbara incurred qualified adoption expenses in 2017 of $6,000, and then incurred $9,000 more in 2018 when the adoption of their child became final. Their 2017 AGI was $110,000 and their 2018 AGI was $100,000. The allowable adoption credit is __________.
A) $13,810 in 2018.
B) $15,000 in 2018.
C) $6,000 in 2017 and $7,810 in 2018.
D) $6,000 in 2017 and $9,000 in 2018.
A) $13,810 in 2018.
Nothing is creditable in 2017 because the adoption is not final. In 2018, $6,000 + $9,000 = $15,000 is creditable but limited to the maximum credit of $13,810.
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