need help with b please

In late 2016, Randy and Rachel Erwin paid $7,700 in legal fees, adoption fees, and other expenses directly related to the adoption of an infant son, Jameson. The adoption becomes final in 2017, and the Erwins then pay an additional $8,855 in adoption fees. Their 2017 AGI amounts to $192,780. a. Randy and Rachel are eligible for a $ 13,570 adoption credit in 2017. 6,215 X. (Round any division to three decimal places and round b. If the Erwins' 2017 AGI is $223,600, adoption tax credit is $ your final answer to the nearest dollar.)