After two and one-half years of working with the orphanage and the government, Jake and Nikki adopted a two-year-old girl from Korea. The adoption process, which became final in January 2017, incurred the following qualified adoption expenses. How much and in which year can Jake and Nikki take the adoption credit? (Assume no limitation of the credit due to AGI.)

            Year 2016.............$6,000

            Year 2017.............$1,000

a. $6,000 in 2016.

b. $1,000 in 2017.

c. $7,000 in 2016.

d. $7,000 in 2017.