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:

Spatial Abilities

The capacity to understand, reason, and remember the spatial relations among objects or space.

Stanford-Binet Scales

A standardized test that assesses intelligence and cognitive abilities in children and adults, ranging from age two to adulthood.

Minnesota Multiphasic Personality Inventory (MMPI)

The most widely used objective test of personality. The adjective “multiphasic” means that it assesses many aspects of personality. The test contains 567 questions grouped to form 10 content scales plus additional scales to detect sources of invalidity such as carelessness, defensiveness, or evasiveness. The revised and updated version, called the MMPI-2, focuses primarily on the main clinical disorders.

DSM-5 Diagnosis

The diagnostic process based on criteria outlined in the Fifth Edition of the Diagnostic and Statistical Manual of Mental Disorders, a guideline used by healthcare professionals to diagnose mental disorders.