Question 35 of 85.

In 2020, Henry and Eva paid $2,500 of qualified domestic adoption expenses. The adoption did not become final until 2021, and they paid an additional $3,200 in qualified expenses that year. The child they adopted did not have any special needs. Their modified adjusted gross income was $165,000. What is the maximum amount they may be eligible to claim for the Adoption Credit on their 2021 return?

A. $2,500

B. $3,200

C. $5,700

D. $14,440