Niles and Marsha adopted an infant boy (a U.S. citizen). They paid $15,500 in 2019 for adoption-related expenses. The adoption was finalized in early 2020. Marsha received $3,000 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: What amount of adoption credit, if any, can Niles and Marsha take in 2020? Using the information in part (a), assume that their modified AGI was $223,000 in 2020. What amount of adoption credit is allowed in 2020? (Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount.)