Vincent and Maria,whose Modified AGI Is $164,000,adopted a Little Girl

question 114

Multiple Choice

Vincent and Maria,whose modified AGI is $164,000,adopted a little girl from Mexico which was finalized in 2014.They incurred a total of $16,000 in qualified adoption expenses.What is the amount of adoption credit they can claim in 2014?

• A) $0.
• B) $13,190.
• C) $16,000.
• D) $18,000.

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Definitions:

Mitochondrial Matrix

The material within the inner membrane of a mitochondrion that contains enzymes, mitochondrial DNA, and ribosomes for protein synthesis.

Endoplasmic Reticulum

A network of membranous tubules within the cytoplasm of a cell, involved in protein and lipid synthesis and transport.

Cytoplasm

The gel-like substance within a cell, excluding the nucleus, containing organelles and is the site of numerous metabolic reactions.

Citric Acid Cycle

A key metabolic pathway that combines acetyl-CoA and oxaloacetate to produce energy through the oxidation of acetyl units.