In 2020, Henry and Eva paid $2,500 of qualified domestic adoption expenses. The adoption did not become final until 2021, and they paid an additional $3,200 in qualified expenses that year. The child they adopted did not have any special needs. Their modified adjusted gross income was $165,000. What is the maximum amount they may be eligible to claim for the Adoption Credit on their 2021 return? a) $2,500 b) $3,200 c) $5,700 d) $14,440