Niles and Marsha adopted an infant boy $($a U$.$S$.$ citizen$).$ They paid $$18,555$ in $2022$ for adoption$-$related expenses. The adoption was finalized in early $2023.$ Marsha received $$3,350$ 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:

Using the information in part $($a$),$ assume that their modified AGI was $$258,300$ in $2023.$ What amount of adoption credit is allowed in $2023?$