L and M Are Married and File a Joint Return

question 39

Multiple Choice

L and M are married and file a joint return.Having no children of their own, they adopted a three year old "special needs" child.L and M incurred $10,000 in qualified adoption expenses such as adoption fees, attorney fees and court costs.The $10,000 was furnished to M under an adoption assistance program maintained by his employer.Assuming L and M's AGI for the current year amounts to $105,000 before considering adoption assistance, how much of the $10,000 payment must the couple include in their gross income?

• A)$0
• B)$10,000
• C)$6,000
• D)$8,500

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Definitions:

Associating Bedtime

The practice of linking specific routines or activities with the time of going to sleep to promote better sleep habits.

Avoiding

refers to the behavioral strategy of staying away from certain situations, tasks, or individuals to prevent discomfort or conflict.

Threats

Potential sources of harm or adverse outcomes that can affect individuals, groups, or organizations.

Behavior

The actions or reactions of an organism or individual, usually in relation to the environment or context.