Frankie and Pat are a married couple who adopted a child with special needs in a domestic adoption. They paid a total of $7,600 in adoption expenses in 2022, and the adoption was finalized on March 1, 2023. They will use the married filing jointly status on their 2023 tax return.. Their modified adjusted gross income was below the $239,230 lower phaseout threshold. How much can they claim in 2023 for the purpose of the Adoption Credit? A. $0 B. $7,600 C. $8,350 D. $15,950