In 2012,Juan and Juanita Incur $9,800 in Legal and Adoption

In 2012,Juan and Juanita incur $9,800 in legal and adoption fees directly related to the adoption of an infant son born in a nearby state.Over the next year,they incur another $4,500 of adoption expenses.The adoption becomes final in 2013.Which of the following choices properly reflects the amounts and years in which the adoption expenses credit is available. 2012 2013

A) $9,800 $ 4,500
B) None $12,970
C) None $14,300
D) $9,800 $ 3,170
E) None of the above.