Chad and Jaqueline Are Married and Have AGI of $150,000

question 18

Multiple Choice

Chad and Jaqueline are married and have AGI of $150,000.In 2016 they adopted a child,while taking advantage of their employer's written adoption assistance program.The adoption cost $9,500,all of which was paid by the employer in accordance with the adoption plan.How much of the employer paid adoption costs may be excluded from their income?

• A)$0
• B)$5,000
• C)$5,250
• D)$9,500

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Definitions:

Epicardium

The outermost layer of the heart wall, composed of connective tissue and fat, providing lubrication for the heart.

Oxygen-rich Blood

Blood that has been oxygenated in the lungs and is carried to the body's tissues.

Pulmonary Circuit

The pathway by which blood travels from the heart to the lungs to be oxygenated and then back to the heart.

Systemic Circuit

The part of the cardiovascular system that carries oxygenated blood away from the heart to the body and returns deoxygenated blood back to the heart.