Vince and Valerie adopted a child with special needs in a domestic adoption. They had $$10,400$ in adoption expenses in $2023,$ and the adoption was finalized on December $19,2023.$ Their modified adjusted gros

income $($MAGI$)$ is $$139,230.$ What is the maximum adoption credit they can claim in $2023?$

$$10,400$

$$14,440$

$$14,890$

$$15,950$