Jeff and Jill finalized the adoption of their 4-year-old child during the tax year. Some of the

costs incurred throughout the year were $2,500 paid to the licensed California adoption agency,

$1,000 in medical expenses paid before finalizing the adoption, and $500 for a visit to

Disneyland to get to know the child. What amount of Adoption Tax Credit can Jeff and Jill claim

on their California return?

a) $2,000

b) $2,500

c) $4,000

d) $1,750