Which of the following statements regarding the adoption expenses credit is not true?

A$.$The adoption expenses credit is a nonrefundable credit.

B$.$The adoption expenses credit starts to be phased out in $2024$ beginning when a taxpayer's modified AGI exceeds $$252,150.$

C$.$No adoption expenses credit is available in $2024$ if a taxpayer's modified AGI exceeds $$292,150.$

D$.$The adoption expenses credit is limited to no more than $$10,000$ per eligible child in $2024.$