After Years of Working with the Orphanage and the Government,Walt

After years of working with the orphanage and the government,Walt and Kim adopted a little girl from China.The adoption process,which became final in January 2014,incurred the following qualified adoption expenses.What amount of adoption credit can Walt and Kim claim and in what year? Assume there is no credit limitation due to their AGI amount. 2013 $12,500
2014 $2,800

A) $15,300 in 2013.
B) $12,500 in 2013 and $2,800 in 2014.
C) $13,190 in 2014.
D) $15,300 in 2014.