Niles and Marsha adopted an infant boy $($a U$.$S$.$ citizen$).$ They paid $$15,950$ in $2021$ for adoption$-$related expenses. The adoption was finalized in early $2022.$ Marsha received $$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:

a$.$ What amount of adoption credit, if any, can Niles and Marsha take in $2022?$

b$.$ Using the information in part $($a$),$ assume that their modified AGI was $$239,000$ in $2022.$ What amount of adoption credit is allowed in $2022?$

Note: Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount.

Answer is complete but not entirely correct.

$\backslash$table$[[,$Amounts$],[$a$.$ Amount of adoption credit,$$,12,600],[$b$.$ Amount of adoption credit,$$,7,812]]$