Which statement is TRUE in describing the difference between a domestic adoption and an international adoption? Taxpayers in both a domestic and an international adoption must have a SSN for the child to claim the adoption credit. Taxpayers in a domestic adoption may claim the adoption credit only after the adoption becomes final. Taxpayers in an international adoption may claim the credit the year after the expenses are incurred. When an adoption fails, the expenses in a domestic adoption become eligible for the credit a year after the expenses were incurred. If an international adoption fails, the expenses become eligible for the credit two years after they were incurred. A taxpayer in a domestic adoption may receive the maximum adoption credit when adopting a special needs child, regardless of expenses. A taxpayer in an international adoption who adopts a special needs child is only eligible for the adoption credit limited to expenses.