In 2009, Juan and Juanita incur $7,800 in legal and adoption fees directly related to the adoption of an infant son born in a nearby state. Over the next year, they incur another $4,500 of adoption expenses. The adoption becomes final in 2010. Which of the following choices properly reflects the amounts and years in which the adoption expenses credit is available.
2009 2010
a) $7,800 $4,500
b) None $12,170
c) None $12,300
d) $7,800 $4,370