Matthew, single, adopted a 6 -year-old boy with disabilities in 2023 and paid $12,500 in qualifying expenses, The adoption was finalized in 2023. Matthew's adjusted gross income is $68,000 and his current federal tax liability before considering the adoption credit is $4,200. How much is Matthew's adoption credit, and in which year can the credit be claimed? Adoption credit used in Adoption credit carried forward for Attempts: 0 of 3 used