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Daddy Warbucks Is in the Process of Adopting Annie from a New

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Daddy Warbucks is in the process of adopting Annie from a New York orphanage. He pays $5,000 in 2013, $7,000 in 2014, and $4,500 in 2015. Daddy Warbucks' AGI for 2015 is $165,000.

a.How much is the adoption credit that Daddy Warbucks may claim for 2015 if the adoption becomes final in 2015?
b.How much is the adoption credit that Daddy Warbucks may claim for 2015 if the adoption becomes final in 2016?
c.How much is the adoption credit that Daddy Warbucks may claim for 2015 if the adoption falls through and is never finalized?


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