Niles and Marsha adopted an infant boy (a U.S. citizen). They paid $15,250 in 2018 for adoption-related expenses. The adoption was finalized in early 2019. Marsha received $3,150 of employer-provided adoption benefits. For question (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 2019? b. Using the information in question (a), assume that their modified AGI was $226,000 in 2019. What amount of adoption credit is allowed in 2019? (Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount.) Amounts $ 10,930 a Amount of adoption credit b. Amount of adoption credit