24 of 70. Which of these is TRUE regarding the adoption credit? The adoption credit is a refundable credit. The maximum credit is $14,300 per return. The maximum credit is $14,300 per child. Employer assistance payments qualify for the credit. Mark for follow up Question 25 of 70. Jerry (52) and Diana (50) are married and lived with their qualifying relative, Rachel (25), for all of 2020. In October 2020, Rachel married Mike (27), and both lived with Jerry and Diana for the rest of the year. Rachel earned $2,400, and Mike earned $24,500 in 2020. Which of these is correct? Jerry and Diana may: Claim Rachel, even if she chooses to file a joint return with Mike. Claim Rachel if Mike chooses to file married filing separately. Not claim Rachel because she is now Mike's dependent. Claim Rachel for the nine months she was single, but not for the time after she was married. Mark for follow up Question 27 of 70. Karim and Rashida Sultan are filing a joint federal return. They have the following investment income: Wells Fargo Bank CD, $720 Series HH bond interest, $521 Port of San Francisco, California, bond interest, $375 City of Bend, Oregon, bond interest, $64 Oak Farms dividends, $826 Craft Inc. dividends, $597 Frankfort Mutual Fund dividends, $283 Credit Union dividends, $232 Blake Harrison, private contract interest, $1,263 What is the amount of total taxable dividends reported on Schedule B? $1,455 $1,655 $1,706 $4,881 Mark for follow up