In the Case of the Adoption of a Child Who

In the case of the adoption of a child who is a U.S.citizen or resident of the U.S. ,the credit for qualified adoption expenses incurred over several years is available:

A) In the first year the expenses are paid.
B) Each year expenses are paid.
C) In the last year expenses are paid although the adoption is not yet final.
D) In the year the adoption becomes final for expenses incurred in that year and the prior year.