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Lee and Whitney Incurred Qualified Adoption Expenses in 2014 of $2,000,and

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Lee and Whitney incurred qualified adoption expenses in 2014 of $2,000,and then incurred $7,000 more in 2015 when the adoption of their child became final.Their 2014 AGI was $120,000 and their 2015 AGI was $140,000.The allowable adoption credit is


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