After two and one-half years of working with the orphanage and the government, Jake and Nikki adopted a two-year-old girl from Korea. The adoption process, which became final in January 2018, incurred the following qualified adoption expenses. How much and in which year can Jake and Nikki take the adoption credit? (Assume no limitation of the credit due to AGI.) $6,825 $1,550 Year 2017 Year 2018 Multiple Choice $6,825 in 2017 $1,550 in 2018 $8.375 in 2017 $8,375 in 2018