Andrew and Amy Anderson finalized the adoption of their daughter Allison in October 2010. Allison is a U.S. citizen and is not a special needs child. Her Social Security number is 466-47-3311. In 2010, Andrew and Amy paid $17,000 in qualified adoption expenses. In addition, Amy’s employer paid $4,000 directly to an adoption agency as an employer-provided adoption benefit. The Anderson’s AGI for 2010 is $185,000 (assume adjusted gross income and modified adjusted gross income are the same for purposes of this problem). Use Form 8839 on pages 6-17 and 6-18 to calculate the Andersons’ adoption credit and the amount of any employee adoption exclusion.