Jose wants to make a difference in the life of a child who would not normally have a home. He adopts Marty, a four year old special needs child. He pays $9,000 in qualifying adoption expense for the current year. His MAGI is $140,000 and his tax due before the application of the qualified adoption credit is $13,400. What is Jose's available adoption credit for 2015?
a. $9,000.
b. $11,650.
c. $13,360.
d. $13,400.