Which of the following statements regarding the adoption expenses credit is true? The adoption expenses credit is a refundable credit. The adoption expenses credit is available to all taxpayers regardless of income levels. The purpose of the credit is to assist taxpayers with nonrecurring adoption expenses. The adoption expenses credit is limited to no more than $13,000 per eligible child in 2017. The credit requires the adoption of an individual under age 13 or an individual who is physically or mentally incapable of taking care of himself or herself.