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Sequential-access file updating is simpler than random-access file updating.
Qualified Adoption Expenses
Expenses related to the legal adoption of a child that are eligible for tax credits or deductions.
Adoption Benefits
Financial assistance and tax benefits provided to individuals or families during the adoption process.
Adoption Credit
A tax credit offered to adoptive parents to offset some costs associated with the adoption process.
Modified AGI
An adjustment to Adjusted Gross Income (AGI) for specific items, affecting eligibility for certain tax benefits.
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