Abel and Loni adopted a boy $($a U$.$S$.$ citizen$)$ during the current tax year and incurred a total of $$15,675$ in qualified adoption expenses. Abel and Loni have modified AGI of $$230,000.$ What is the amount of adoption credit they can take? A$)12,437$ B$)15,675$ C$)13,093$ D$)14,890$