In late 2020, Randy and Rachel Erwin paid $7,000 in legal fees, adoption fees, and other expenses directly related to the adoption of an infant son, Jameson. In 2021, the year in which the adoption becomes final, they pay an additional $8,000. Their AGI in 2021 is $135,000.

a.) Randy and Rachel are eligible for a $______ adoption credit in 2021.

b.) Assume the same facts but the taxpayer's AGI for 2021 is $220,000. Round any division to three decimal places and round your final answer to the nearest dollar. Randy and Rachel are eligible for a $_____ adoption credit in 2021.