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

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The adoption credit is subject to a maximum limit per child, which was $13,810 in 2018. Since the adoption became final in 2018, they can claim the full credit amount of $13,810 in that year.

Evan and Barbara Incurred Qualified Adoption Expenses in 2017 of $6,000