Adoption Tax Credit Timing

Should I take the adoption tax credit in 2022 for $11,000+ in expenses in 2021 or take the entire $28,800 of expenses when we finalize in 2023? Our teenage children receive a stipend from the state

This makes sure we can claim the full $4,000 child tax credit instead of only a $2,800 refund. Do we forfeit our $11,000 in adoption expenses if we claim the special needs credit of $28,800 in 2023 aka would the IRS be able to say in 2026 that $11,000 of credit from 2022 that can no longer be claimed be disallowed from 2023 as it “should have” been claimed the year earlier? This also allows us to claim the carryover to 2027 when our youngest is 17 which means we can exhaust / use up the entire credit

I plan to withdraw $5,000 from my TSP and add this to my Roth IRA and withdraw $5,000 from my wife’s 403B to add to her RothIRA; these would be taxable adoption distributions not subject to the 10% penalty