Tyler and Molly, who are married filing jointly with $210,000 of AGI in 2018, incurred the following expenses in efforts to adopt a child: 
The adoption was finalized in 2018. What is the amount of the allowable adoption credit in 2018?
Definitions:
Fear of Punishment
The anticipation of experiencing negative consequences or sanctions as a result of engaging in wrongful or illegal acts, often used as a deterrent.
Deterrence
A strategy aimed at preventing undesirable actions by instilling fear of consequences.
Deterrent Effect
The principle or effect of discouraging criminal behavior through the fear of punishment.
Little Agreement
A situation where there is minimal consensus or common ground among parties or individuals involved.
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