16.LO 7.6 Taxpayer L has income of $55,000 from Norway, which imposes a 40 percent income tax, and income of $45,000 from France, which imposes a 30 percent income tax. L has additional taxable income from U.S. sources of $200,000 and U.S. tax liability before credits of $105,000. What is the amount of the foreign tax credit? a. $16,500 b. $35,000 c. $35,500 d. $100,000 e. $45,000 17.LO 7.7 John and Joan pay $16,500 of qualified adoption expenses in 2019 to finalize the adoption of a qualified child. Their AGI is $197,000 for 2019. What is their adoption credit for 2019? a. $0 b. $16,500 c. $14,080 d. $13,810 18.LO 7.7 In connection with the adoption of an eligible child who is a U.S. citizen and who is not a child with special needs, Sean pays $4,000 of qualified adoption expenses in 2018 and $3,000 of qualified adoption expenses in 2019. The adoption is finalized in 2019. There is no phase-out of the adoption credit. What are the adoption credits for both 2018 and 2019, respectively 50; 57.000 b. $4,000, 51,000 c. $4,000, 53,000 d. 57,000; 50