Jimmy and Virginia decided last year that adoption would be the best choice for them. They adopted a 3-year-old son this year. They paid $18,000 in qualifying adoption expense for the current year. Their MAGI is $175,000, and their tax due is $8,000 before any qualified adoption credit. What is their available adoption credit for the current year? What if their MAGI is $225,000? At what level of MAGI will the credit be totally phased out?