Chad and Jaqueline Are Married and Have AGI of $150,000

question 57

Multiple Choice

Chad and Jaqueline are married and have AGI of $150,000.In 2017 they adopted a child,while taking advantage of their employer's written adoption assistance program.The adoption cost $9,500,all of which was paid by the employer in accordance with the adoption plan.How much of the employer-paid adoption costs may be excluded from their income?

• A)$0
• B)$5,000
• C)$5,250
• D)$9,500

---

Definitions:

Smooth Layers

In certain contexts, it refers to layers that have a uniform and even surface, often found in geological or material science studies.

Contracting

The process of entering into a formal agreement to provide services or execute specified tasks.

Wavelike

Resembling a wave in movement, appearance, or succession of stages, often used to describe patterns or motions.

Diaphragm

A dome-shaped muscular membrane separating the thorax from the abdomen in mammals, playing a major role in breathing.