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C is corrent. The adoption expenses credit is a nonrefundable credit for up to $12,650 (for 2012) of expenses incurred to adopt an eligible child. An eligible child is one who is under 18 years of age at time of adoption, or physically or mentally incapable of self-care. Generally, adoption expenses incurred or paid during a tax year prior to the year in which the adoption is finalized may be claimed as a credit in the tax year following the year the expense was incurred.  Adoption expenses incurred during the year the adoption becomes final or in the year following the finalization of the adoption are claimed in the year they were incurred.
A is incorrect because they may sometimes be taken into account in a year prior to when the adoption is finalized. 
B is incorrect because the maximum credit is $12,650 for 2012.
D is incorrect because an eligible child must be under age 18, or physically or mentally incapable of self-care.