Niles and Marsha adopted an infant boy (a U.S. citizen). They paid $15,500 in 2021 for adoption-related expenses. The adoption was finalized in early 2022. Marsha received $3,170 of employer-provided adoption benefits. For part (a), assume that any adoption credit is not limited by modified AGI or by the amount of tax liability.

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Niles and Marsha adopted an infant boy (a U.S. citizen). They paid $15,500 in 2021 for adoption-related expenses. The adoption was finalized in early 2022. Marsha received $3,170 of employer-provided adoption benefits. For part (a), assume that any adoption credit is not limited by modified AGI or by the amount of tax liability.

Required:

  1. What amount of adoption credit, if any, can Niles and Marsha take in 2022?
  2. Using the information in part (a), assume that their modified AGI was $230,000 in 2022. What amount of adoption credit is allowed in 2022?
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