3. MC.07-046 Taxpayers are allowed which two tax breaks for adoption expenses? a. An income exclusion for qualified expenses paid personally and an income exclusion for qualified expenses paid by an employer b. A credit for qualified expenses paid personally and a credit for qualified expenses paid by an employer c. A credit for qualified expenses paid personally and an income exclusion for qualified expenses paid by an employer bed. An income exclusion for qualified expenses paid personally and a credit for qualified expenses paid by an employer