In 2022, Brett and Molly pay $14,000 of qualified adoption expenses in connection with an adoption of an eligible child. Mollys employer reimburses them for $4,000 of those expenses. The adoption becomes final in 2022 and Brett and Mollys modified adjusted gross income (MAGI) is $111,500. Brett and Molly meet all the other requirements for the Adoption Credit. Therefore, what amount of the adoption expenses are allowable to claim for the Adoption Credit on their income tax return? A. $0 B. $4,000 C. $10,000 D. $14,000