39. Which of the following is an eligible child for the purposes of the adoption credit? (1) An infant child (2) A 15 year-old child (3) A 19 year-old child mentally incapable of self-care a. 1 only b. 2 only c. 1 and 2 only d. 1, 2, and 3 40. Based on the following, how much should Mr. Big include in income in his federal income tax return? Punitive damages awarded by a jury related to a leg injury for an accident Kickbacks received on sale of goods Money borrowed from the bank Increase in the value of an asset $10,000 5,000 8,000 1,000 a. $10,000 b. $15,000 c. $16,000 d. $23,000