In 2014,Juan and Juanita Incur $9,800 in Legal and Adoption

In 2014,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 2015.Which of the following choices properly reflects the amounts and years in which the adoption expenses credit is available. 2014 2015

A) $9,800 $ 4,500
B) None $13,400
C) None $14,300
D) $9,800 $ 3,600
E) None of the above.