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21. (2.5 points) Carl and Jenny adopt a Korean orphan. The adoption takes 2 years and two trips to Korea and is ?nalized in 2017.

21. (2.5 points) Carl and Jenny adopt a Korean orphan. The adoption takes 2 years and two trips to Korea and is ?nalized in 2017. They pay $2,000 in 2016 and $2,500 in 201'? for qualified adoption ...

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