MrAnd MrsBrown Adopted a Child in 2011

Mr.and Mrs.Brown adopted a child in 2011.During 2011,Mrs.Brown's employer pays $3,000 of her adoption expenses.The Browns also pay $12,300 out of their pocket during 2011.Their AGI is $100,000.Which of the following are accurate?

A) The $3,000 of adoption expenses will not be included as wages on Mrs.Brown's W-2 and the Browns will also be able to claim a $12,300 adoption credit on their 2011 tax return.
B) The Browns are entitled only to a $12,300 adoption credit.The $3,000 of adoption expenses will be reflected on Mrs.Brown's W-2 as wages.
C) The Browns may choose between excluding the $3,000 from Mrs.Brown's income and claiming an adoption credit.
D) The Browns will receive a $3,000 exclusion from income and a credit of $10,360.