19. Adoption Credit. (Obj. 2) In 2019, a married couple paid $14,000 in qualified adoption expenses to adopt a child that is a U.S. citizen. The adoption was finalized in 2020. a. Compute the adoption credit if the couple's modified AGI is $202,600 in 2019 and $217,890 in 2020. In what year(s) is the credit taken? b. How, if at all, would your answer to Part a. change if the couple adopted a foreign child? c. How, if at all, would your answer to Part b. change if the adoption fell through?