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In late 2016, Randy and Rachel Erwin paid $7,625 in legal fees, adoption fees, and other expenses directly related to the adoption of an infant son, Jameson. The adoption becomes final in 2017, and the Erwins then pay an additional $8,769 in adoption fees. Their 2017 AGI amounts to $196,550.
a. Randy and Rachel are eligible for a $_________ adoption credit in 2017.
b. If the Erwins' 2017 AGI is $223,600, adoption tax credit is $_________. (Round any division to three decimal places and round your final answer to the nearest dollar.)