Your clients adopted Maddie, a three$-$year$-$old child with special needs. They paid $$10,500$ in qualifying adoption expenses for the current year. Their MAGI for the year was $$180,000$ and their tax due before the application of the qualified adoption credit is $$17,500.$ What is their available adoption credit for the year?

$$7,000.$

$$10,500.$

$$16,810.$

$$17,500.$