Niles and Marsha adopted an infant boy (a U.S. citizen). They paid $14,850 in 2020 for adoption-related expenses. The adoption was finalized in early 2021. Marsha received $3,070 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 2021?

b. Using the information in part (a), assume that their modified AGI was $225,000 in 2021. What amount of adoption credit is allowed in 2021?

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

\begin{tabular}{|l|l|} \hline & Amounts \\ \hline a. Amount of adoption credit & \\ \hline b. Amount of adoption credit & \\ \hline \end{tabular}