Sam and Alex are a married couple who adopted a child with special needs in a domestic adoption. They paid a total of $8000 in adoption expenses in 2021 and the adoption was finalized in on November 5 of 2022. They will use the married filing joint status on their 2022 tax return their modified adjusted gross income was below the 223,410 threshold how much can they claim in 2022 for the purpose of adoption credit.