Rolando and Silvia Have Modified AGI of $230,000

question 93

Multiple Choice

Rolando and Silvia have modified AGI of $230,000.They adopted a boy from Guatemala,whose adoption became final in the current year.They incurred a total of $15,000 in qualified adoption expenses.What is the amount of adoption credit they can claim in the current year?

• A)$4,593.
• B)$5,078.
• C)$13,570.
• D)$15,000.

---

Definitions:

Training Evaluation

The systematic process of assessing the effectiveness of a training program, including its impact on participants' knowledge, skills, and job performance.

Summative Evaluations

Comprehensive assessments conducted at the conclusion of an instructional period, aiming to evaluate overall learning outcomes and effectiveness.

Kirkpatrick's Hierarchical Model

A widely used framework for evaluating training programs, based on four levels: reaction, learning, behavior, and results.

Behavioural Changes

Modifications in an individual's actions or reactions as a result of learning or intervention.