Niles and Marsha adopted an infant boy (a U.S. citizen). They paid \\$15,500 in 2021 for adoption-related expenses. The adoption was finalized in early 2022. Marsha received \\( \\$ 4,000 \\) 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 2022? b. Using the information in part (a), assume that their modified AGI was \\( \\$ 239,500 \\) 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