Ann and Bill were on the list of a local adoption agency for several years, seeking to adopt a child. Finally, in 2017, good news comes their way, and an adoption seems imminent. They pay qualified adoption expenses of $5,000 in 2017 and $11,000 in 2018. Assume that the adoption becomes final in 2018. Ann and Bill always file a joint income tax return. a. Determine the amount of the adoption expenses credit available to Ann and Bill, assuming that their combined annual income is $120,000.