In late 2017, Randy and Rachel Erwin paid $7,000 in legal fees, adoption fees, and other expenses directly related to the adoption of an infant son, Jameson. In 2018, the year in which the adoption becomes final, they pay an additional $8,000. Their AG! in 2018 is $135,000.
a. Determine the amount of the Erwins' adoption tax credit in 2018.
b. Instead, assume that the Erwins' 2018 AGI is $210,000. Determine the amount of the Erwins' adoption tax credit in 2018.