Niles and Marsha adopted an infant boy (a U.S. citizen). They paid $15,200 in finalized in early 2022. Marsha received $3,050 of employer-provided adopti 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 $224, in 2022? Note: Do not round intermediate calculations. Round your final answer t a. Amount of adoption credit b. Amount of adoption credit Amounts