In 2010, Juan and Juanita incur $9,800 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 2011. Which of the following choices properly reflects the amounts and years in which the adoption expenses credit is available:
2010 2011
a. $9,800 $ 4,500
b. None $13,360
c. None $14,300
d. $9,800 $ 4,370
e. None of the above