George and Kathy vacationed in Guatemala last year and after a visit to a local orphanage, decided to adopt a three-year-old little boy named Marcus. 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. This year, Marcus came to live with the family and his adoption became final this year. The couple incurred qualified adoption costs of $20,000 this year. How much of an adoption credit can the couple use on their income tax return for the current year? Assume they file MFJ