Homer and Marge have been unable to have a baby. They decided last year that adoption would be the best choice for them. They believe that they can support a child that has special needs both financially and emotionally. Therefore, this year, they adopted Maggie, a four year old special needs child. They paid $9,000 in qualifying adoption expense for the current year. Their MAGI in 2020 is $170,000 and their tax due before the application of the qualified adoption credit is $14,000. What is Homer and Marges available adoption credit for 2020?

Group of answer choices

a. $9,000.

b. $12,400.

c. $13,850.

d. $14,300.