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Niles and Marsha adopted an infant boy (a U.S. citizen). They paid $15,500 in 2019 for adoption-related expenses. The adoption was finalized in early 2020. Marsha received $3,000 of employer-provided adoption benefits. For part (a), assume that any adoption credit is not limited by modified AGI or by the amount of tax liability. Required: a. What amount of adoption credit, if any, can Niles and Marsha take in 2020? b. Using the information in part (a), assume that their modified AGI was $223,000 in 2020. What amount of adoption credit is allowed in 2020? (Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount.) Amounts 11,300 a. Amount of adoption credit b. Amount of adoption credit