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D is corrent. The requirement is to determine the maximum adoption credit available to the Taylors. The credit for adoption expenses is a nonrefundable credit of up to $12,650 (for 2012) for qualified adoption expenses incurred for each eligible child. The Taylors’ qualified adoption expenses will be taken into account in the year the adoption becomes final and include all reasonable and necessary adoption fees, court costs, attorney fees, and other expenses that are directly related to the legal adoption by the taxpayer of an eligible child. As the Taylors’ adoption of Joey became final in 2012, and the Taylors had $6,500 of qualified adoption expenses, the Taylors can take a $6,500 adoption credit in 2012.
A is incorrect because their maximum adoption credit for 2012 is $6,500. 
A is incorrect because their maximum adoption credit for 2012 is $6,500. 
A is incorrect because their maximum adoption credit for 2012 is $6,500.