Evan and Barbara Incurred Qualified Adoption Expenses in 2014 of $6,000,and

question 76

Multiple Choice

Evan and Barbara incurred qualified adoption expenses in 2014 of $6,000,and then incurred $9,000 more in 2015 when the adoption of their child became final.Their 2014 AGI was $110,000 and their 2015 AGI was $100,000.The allowable adoption credit is

• A)$13,400 in 2015.
• B)$15,000 in 2015.
• C)$6,000 in 2014 and $7,400 in 2015.
• D)$6,000 in 2014 and $9,000 in 20154.

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Definitions:

Placental Mammals

Mammals that give birth to live, fully developed young that have been nourished in the womb via a placenta.

Marsupial Mammals

A group of mammals characterized by giving birth to relatively undeveloped offspring which typically continue to develop in a pouch on the mother's body.

Uterus

The reproductive organ in female mammals where fertilized eggs implant and develop into a fetus.

CitT Gene

A gene encoding a protein that facilitates the transport of citrate across cell membranes, often studied in bacterial species.