George and Kathy vacationed in Guatemala in 2020 and after a visit to a local orphan-age, decided to adopt a three-year-old little boy. George and Kathy felt their annual AGI of $260,000 could adequately provide for another child and that their time and cost would be greatly rewarded. Sarah is excited about her new little brother and looks forward to his arrival in the US. In February 2021, Marcus came to live with the family and his adoption became final in August 2022. The couple incurred qualified adoption costs in 2021 of $9,000 and an additional $7,500 in 2022. How much of an adoption credit can the couple use on their income tax return in 2022? Assume they file MFJ.