Max and Nora Have Modified AGI of $75,000, and Adopted

question 40

Multiple Choice

Max and Nora have modified AGI of $75,000, and adopted a little boy from San Antonio, Texas, in the current year and incurred a total of $13,000 in qualified adoption expenses. In addition, Max's employer provided the couple with adoption benefits of $4,000. What is the maximum amount of adoption credit they can take this year?

• A) $4,000.
• B) $9,000.
• C) $13,000.
• D)$13,400.